Idaho Code § 43-1105
The board of directors may cause any survey to be made it deems necessary for the purpose of determining the change in the district by reason of an exclusion or proposed exclusion. In any case where the land is excluded on the ground that it is too high to receive any benefit from the irrigation works of said district without pumping by the landowner, the cost of all surveys shall be borne by the irrigation district. The board may not, however, require a survey when the land sought to be excluded lies entirely within a subdivision as defined in section 50-1301, Idaho Code. If the land described in the petition is described in accordance with the public survey or in accordance with a plat approved, filed and recorded as provided by law, the cost of survey shall be borne by the district.
Idaho Code § 43-1105