Idaho Code § 43-733
Notwithstanding any provision of title 43, Idaho Code, to the contrary, an irrigation district may determine that it is necessary to impose a special assessment to pay for physical structures or other work necessary to protect its facilities from harm caused by irrigation runoff or drainage from individual lands within the district that are on the district's assessment book prepared under section 43-701, Idaho Code. The district may issue a special assessment on such lands to perform such protective work only if the district has adopted a bylaw or resolution authorizing a special assessment for protection of district facilities from irrigation runoff or drainage from such individual lands, after notice to the landowner. When an assessment for such protective work has been authorized, the district shall assess such individual lands that are the source of irrigation runoff or drainage, the cost of such protective measures, including the annual cost of maintenance of any necessary repairs or maintenance of such protective measures, in addition to the assessments that are levied for the delivery of water to the individual landowners, and the same provisions shall apply with regard to delinquent assessments, as in the case of assessments levied for the delivery of water. The special assessments authorized under this section are subject to review by the board of corrections under section 43-703, Idaho Code.
Idaho Code § 43-733