Idaho Code § 42-3004
The board of drainage commissioners shall file in the district court of the county in which the greater portion of their lands are situated, a petition, praying that the proceedings aforesaid may be examined, approved and confirmed, and that they may be authorized and directed to execute and negotiate the said refunding bonds. The petition shall state generally that the drainage district is duly organized; that an assessment roll has theretofore been duly prepared, approved and confirmed by the court; the aggregate amount of the assessments contained therein; the amount and date of the bonds outstanding which it is sought to refund; that the same are valid and binding obligations of the district, and that it will be of benefit to the district, or the property owners therein that said bonds be refunded, together with the proceedings had and taken by the commissioners toward the issuance of said refunding bonds, and said petition need not state any further facts.
Idaho Code § 42-3004