Idaho Code § 42-2817
In all cases in which a lien has been established against any tract or tracts of land comprising more than one government lot or forty-acre subdivision by reason of benefits assessed thereon in any irrigation or drainage project established under this chapter, and no instalment of such assessment or interest thereon shall be in default, any person or corporation having an interest in said land, or any part thereof, may petition the district court of the county wherein such land is situated to have such lien apportioned between or among specified portions of such tract or tracts. Upon the filing of such petition the court shall by its order fix a time and place at which said petition shall be heard and requiring personal service of a notice of such hearing to be served upon the county auditor, the occupants of such premises and on all parties having an interest in said premises as shown by the records in the office of the county recorder of such county at least ten (10) days before such hearing, or if for any reason personal service cannot be made upon all of said persons, notice shall be given by two (2) weeks publication in a newspaper published in said county in lieu of personal service. At the time and place appointed by the court for hearing upon such petition, or at the time to which such hearing may have been adjourned, the court shall hear any and all evidence bearing upon the matters set out in said petition and as to what will be a proper and equitable apportionment of said lien between or among the portions of such original tract which it is desired shall be encumbered by separate liens, and shall thereafter by its order apportion such lien among such tracts, but in no case shall the aggregate of said separate liens be different from the amount of the unpaid portion of the original lien. A certified copy of the order apportioning said lien shall be recorded in the office of the county recorder of such county and filed in the office of the clerk of the district court, which shall operate as a division and apportionment of such original lien between such various tracts of land originally covered thereby, and shall operate as a release of each of said tracts from said lien, except the amount so apportioned against it and thereafter the amount apportioned to each of such respective tracts shall be entered separately against such tract upon the tax list and tax roll and so reported to the proper county officer for collection and no reduction or abatement of the amount so apportioned shall be thereafter made.
Idaho Code § 42-2817