Idaho Code § 42-2951
Whenever any territory of the state of Idaho heretofore organized as a drainage district under the provisions of sections 2444 to 2483 inclusive, of the Revised Codes, shall be hereafter organized as a drainage district under the provisions of a subsequent drainage law, all debts incurred and warrants issued by the commissioners of said drainage district as heretofore organized, shall be and hereby are made legal and valid obligations against the district as organized under such subsequent drainage law: provided, however, that all debts incurred and warrants issued shall be reported to the district court by the commissioners who incurred said indebtedness or issued said warrants, or by any one of said commissioners, under oath, and be certified to as correct by the district judge of the county in which said district was located; and after such certification said district judge shall order a levy made for the payment of said obligations, and the taxes shall be collected the same as general taxes are collected: provided, however, that any creditor of any drainage district organized under sections 2444 to 2483 inclusive, of the Revised Codes, shall have the right of suit against said district, after reasonable notice of his claim to the commissioners therein, and their neglect or refusal to report said claim to the district court for certification as to its correctness: provided further, that in cases where the district as organized under a subsequent drainage law shall include other lands than were included in the district originally organized under sections 2444 to 2483 inclusive, of the Revised Codes, upon the certification of the correctness of the debts incurred and warrants issued by the commissioners of said district, by the district judge as herein provided, such debts incurred and warrants issued shall be deemed to be obligations upon the lands embraced within the limits of the district as originally organized under said sections 2444 to 2483 inclusive, of the Revised Codes, and be collected as herein provided.
Idaho Code § 42-2951