Idaho Code § 42-2820
The lands assessed for benefits of any irrigation or drainage project established under this chapter and not lying under or within the area capable of irrigation from an existing canal system with the owners of which system the board of county commissioners of the county or counties in which such lands are located shall within one year after the establishment of such project by order of the board of county commissioners have made an operation and maintenance contract pursuant to the provisions of the preceding section of this chapter, shall be and become upon the expiration of said year an operating district, and such operating district shall be and is hereby vested with all the powers and authority and charged with all the duties of an irrigation district organized under the laws of the state of Idaho and shall have the power and duty to act as the agency of the county for the operation, repair and maintenance of such project, and in the case of irrigation works also for the distribution and delivery of the water made available thereby, and to enter into contracts with the board or boards of county commissioners for such purposes, and to provide for the cost of such operation, maintenance and repair of such works, and the distribution of the waters thereof by levying and collecting tolls, charges or assessments upon the lands of such operating district in like manner and with like effect as in the case of irrigation districts under the laws of this state and the board of directors of such operating district shall have all the powers and authority of a board of directors of an irrigation district and shall be elected in like manner and follow a like procedure as provided by the laws of this state relating to directors of irrigation districts, except that the first board of directors shall be appointed by the governor who shall designate in his appointments which of such directors is appointed for the one (1) year, which the two (2) year, and which the three (3) year term, said directors to be each a resident respectively of one (1) of the three (3) divisions of the district, which divisions shall also be established by the order of the governor at or prior to the time of said appointments.
Idaho Code § 42-2820