Idaho Code § 58-141A
All moneys received by the state of Idaho pursuant to the provisions of section 58-304A, Idaho Code, representing reimbursement of unpaid connection fees or charges, monthly rates, tolls or charges, or special benefits payments due water and sewer districts by cottage site lessees pursuant to the provisions of section 39-3609, Idaho Code, shall constitute a revolving fund, which fund is hereby created. All moneys in the fund are hereby appropriated continually to the state board of land commissioners to be used for the reimbursement of water and sewer districts of amounts of unpaid connection fees or charges, monthly rates, tolls or charges, and special benefits payments attributable to cottage site leases which were forfeited as provided in section 39-3610, Idaho Code.
Idaho Code § 58-141A