Idaho Code § 42-3006
Upon the hearing of such petition, the court shall examine all of the proceedings set up in the petition, and all objections thereto, and may ratify, approve and confirm or dismiss the same. The court shall disregard every error, irregularity or omission which does not affect the substantial rights of any party, and if the court shall find that the assessments imposed by the assessment roll are final and conclusive, and adequate security for retiring and paying off said refunding bonds, and that it will be of benefit to the district or the property owners therein that said refunding bonds be issued, it shall issue its order or decree, approving and confirming such proceedings, reciting therein that the lien of the assessment roll theretofore prepared, approved and confirmed shall not be deemed to have been lost or waived but shall remain in full force and effect for the purpose of retiring and paying off said refunding bonds, in like manner as the original bond issue and shall direct the commissioners to execute and negotiate said refunding bonds as in this chapter provided.
Idaho Code § 42-3006