Idaho Code § 70-1902

Any lands in an industrial development district acquired by the county as a result of delinquent taxes may, at the request of the port commission, be conveyed by the county commissioners to the port district either gratuitously or for the amount of the delinquent taxes, penalties and interest accrued against said land, as the county commissioners shall determine. From and after such conveyance, title to said property shall repose in the port district, its successors or assigns. Nothing in this section shall prevent such county commissioners from granting or selling such lands to any other municipality or public body which may make application therefor.