Idaho Code § 43-1104
The board of directors of the irrigation district may conduct its own investigation of the facts alleged in the petition and, by resolution duly adopted, which may address the allegations of several petitions, accept the facts as alleged and determine that no hearing is required prior to granting the petition or petitions for exclusion. If the allegations are not thus accepted such petition must be heard by the board of directors of such irrigation district within one hundred fifty (150) days of filing of the petition. If no hearing is held within one hundred fifty (150) days, the land described in the petition is excluded from the district. If a hearing is ordered, the petitioner or petitioners must establish by competent evidence the allegations of the petition, and the chairman or presiding member of the board is hereby empowered to administer oaths for the purpose of the hearing.
When (1) the board of directors accepts the facts as alleged without a hearing, or (2) the allegations of the petition are established at a hearing, or (3) the land has been excluded by reason of the board's failure to hold a hearing within one hundred fifty (150) days of filing of the petition, the board must make an order forthwith changing the boundaries of such district so as to exclude the lands described in the petition which the proof has established to be entitled to exclusion, and thereafter the lands so excluded shall not form a part of the irrigation district for any purpose except as provided in subsection (b) of section 43-1102, Idaho Code; provided however, that the lands so ordered excluded shall not be relieved of their obligation to pay their proportionate share of any existing bonded or contract indebtedness of the irrigation district, and the lands shall remain a part of the irrigation district for the purpose of discharging the existing bonded or contract indebtedness.
No hearing shall be held when, prior to the date set for the hearing, the board issues an order excluding the land described in the petition from the district.
When land is excluded from the district pursuant to a petition filed on or before December 1 in any calendar year, assessments against the land for any calendar year subsequent to the year in which the petition was filed shall not be valid and no lien for any such attempted assessment shall attach under section 43-706, Idaho Code. Petitioners are, however, required to pay any outstanding assessments levied the calendar year and prior in which the petition is filed and said lien shall attach until said assessments are paid.
Idaho Code § 43-1104