Idaho constitution
Article VIII
Section 5

The counties or cities shall never exercise their respective attributes of
sovereignty including, but not limited to, the power to tax, the power of eminent
domain, and the police power on behalf of any industrial development project
authorized pursuant to this section.
Sections 2, 3 and 4 of Article VIII shall not be construed as a limitation upon
the authority granted by this section. The proceeds of revenue bonds and other
revenue obligations issued pursuant to this section for the purpose of financing
privately owned property or loans to private persons or corporations shall be subject
to audit by the state but shall not otherwise be deemed to be public money or public
property for purposes of this constitution. This section is supplemental to and shall
not be construed as a repeal of or limitation on any other authority lawfully
exercisable under the constitution and laws of this state, including, among other
[others], any existing authority to issue revenue bonds.