Idaho Code § 42-2003
Any person, company of persons, association or incorporated company, constructing, having constructed or desiring to construct, ditches, canals or other irrigation works to reclaim land under the provisions of this chapter, shall file with the department of water resources a request for the selection, on behalf of the state, by the department, of the land to be reclaimed designating said land by legal subdivisions.
This request shall be accompanied by a proposal to construct the ditch, canal or other irrigation works necessary for the complete reclamation of the land asked to be selected. The proposal shall be prepared in accordance with the rules of the department of water resources of Idaho as adopted by the director and with the regulations of the department of the interior; and shall be accompanied by the certificate of the director of the department of water resources that application for permit to appropriate water has been filed in its office, together with the department's report thereon. It shall state the source of water supply, the location and dimensions of the proposed works, the estimated cost thereof, the price and terms per acre at which perpetual water rights will be sold to settlers on the land to be reclaimed, said perpetual rights to embrace a proportionate interest in the canal or other irrigation works, together with all the rights and franchises attached thereto, and whether the applicants intend to apply for settlement of the lands under the provisions of section 42-2013A, Idaho Code.
In the case of incorporated companies it shall state the name of the company, the purpose of its incorporation, the names and places of residence of its directors and officers, the amount of its authorized and of its paid up capital. If the applicant is not an incorporated company, the proposal shall set forth the name or names of the party or parties, and such other facts as will enable the director to determine his or their financial ability to carry out the proposed undertaking.
Idaho Code § 42-2003