Idaho Code § 43-1603
Before any state lands shall be offered for sale within an irrigation district the state board of land commissioners shall cause said lands to be appraised, showing the value of the lands exclusive of all benefits accruing to such lands by reason of the water rights and irrigation works acquired by the irrigation district, which appraisement shall not be less than ten dollars ($10.00) per acre. And when lands are sold to other purchasers than the irrigation district, the purchasers shall pay to the irrigation district within which said lands are situated the initial cost of all construction work to the same extent as though said lands had been held in private ownership at the time the construction work was done. But no maintenance or other assessments shall accrue against such land until such time as the land is actually sold. The term "construction work" as herein used shall include the erection of pump houses and electrical and other pumps or appliances for raising water to the lands, as well as dams, headgates, ditches, laterals, drainage canals and other irrigation works. These initial costs shall be assessed against purchasers of the land on such terms of payment as may be agreed upon between the state board of land commissioners and the directors of the irrigation district, and such terms shall be stated in the advertisement of such sale. Any adjustments or reductions of such initial construction charges, as may have been granted or that thereafter may be granted to any of the lands within the irrigation district, shall also be granted to the state lands.
Idaho Code § 43-1603