Idaho Code § 43-730
The board of directors of an irrigation district shall have the power to enter into a contract in writing with any city, irrigation lateral district or other entity whose boundaries or service area is situated within the boundaries of any irrigation district where water has been purchased, or is being furnished, or shall be furnished, for lands, property or use within the boundaries or service area of such city, irrigation lateral district or other entity by an irrigation district, whereby such city, irrigation lateral district or other entity shall become obligated to pay charges, levies and assessments now provided to be made pursuant to chapter 7, title 43, sections 43-701 through 43-729, Idaho Code, and amendments thereto in lieu of the directors of the irrigation district making said charges, levies and assessments.
Idaho Code § 43-730