Idaho Code § 70-1707

When the amount of the levy has been determined, the port commission shall certify the amount of the levy, the date thereof, the year for which the levy has been made or is to be made, which shall be the ensuing port fiscal year, and the name of the port district, to the clerk of the board of county commissioners of each county in which the district exists. Such board of county commissioners shall at the time of making the annual county levies, make a levy upon all of the taxable property in said port district, within its boundaries, not exempt from taxation, which levy shall be the same as determined by the port commission, and shall thereafter certify the same to the county auditor.