Idaho Code § 43-318A
Whenever the board of directors of an irrigation district finds and by resolution declares that the district no longer has use for any personal property of the district, or finds and declares that such property is no longer economical to use, the district may, in lieu of the sale of said property as provided in section 43-318, Idaho Code, dispose of the property by exchanging the same in part payment for new or replacement property.
If the acquisition of the new or replacement property is required to be let to bid under the provisions of chapter 28, title 67, Idaho Code, the district shall include in its request for bids, a full description of the property to be exchanged as part payment, and shall permit any interested bidder to examine the same, and any contract let as a result of said bid shall be awarded on the basis of net cost to the district after allowance for the property to be exchanged in part payment.
Exchange of property will be permitted only when, in the opinion of the board of directors of the district, the sale of the property under the provisions of section 43-318, Idaho Code, will yield a lesser monetary return to the district than the exchange thereof as herein provided.
Idaho Code § 43-318A