Idaho Code § 43-1101
Any person or persons owning land within any irrigation district and forming a part thereof may file with the board of directors of such irrigation district a petition in writing requesting the exclusion of the land or lands owned by them and described in the petition from the irrigation district. As many parties owning separate tracts or parcels of lands in any irrigation district or who are united in interest to which the same state of facts apply, may unite in the same petition. The petition shall be signed by all of the petitioners, but need not be acknowledged. A filing fee in the amount of five dollars ($5.00) for each parcel of land described in the petition shall accompany the filing of each petition, plus an exclusion fee in the amount of twenty-five dollars ($25.00) for each lot containing less than one (1) acre which is in a subdivision as defined in section 50-1301, Idaho Code, or an exclusion fee of fifty dollars ($50.00) for each parcel containing less than one (1) acre that is not in a subdivision, or an exclusion fee of fifty dollars ($50.00) for each acre and additional portion thereof in all other parcels of property, for which the district shall provide a suitable receipt evidencing payment. Any petition not accompanied by the required filing fee and exclusion fee shall be returned to the petitioner. The filing fee and the exclusion fee are borne by the petitioner and are not potentially apportionable costs as provided in sections 43-1105, 43-1106 and 43-1107, Idaho Code.
A person or persons purchasing land under a written contract shall be deemed to be the owners of that land for purposes of this section.
Idaho Code § 43-1101