Idaho Code § 31-877

Water and sewer services.
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The boards of county commissioners in their respective counties shall have the authority to provide necessary water and sewer services to any part of the county which does not receive water and sewer services, or any part of the county where a water and sewer or a water or sewer district has been dissolved pursuant to chapter 41, title 63 , Idaho Code. For purposes of this section, a board of county commissioners shall have the authority granted to water and sewer districts pursuant to chapter 32, title 42 , Idaho Code, and the authority granted to municipalities pursuant to the provisions of title 50 , Idaho Code.

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