Idaho Code § 43-1703
Upon the withdrawal of the land by the department of the interior it shall be the duty of the department of water resources to enter into a contract for the construction of irrigation works with the district submitting the proposition, which contract shall contain complete specifications of the location, dimensions, character and estimated cost of the proposed canal, ditch or other irrigation works. Said contract shall state the price and terms upon which the state will dispose of the lands to the settlers, but shall not state the cost of the water rights to the settlers; it shall further state that the board of directors of the district shall determine the benefits, and the cost of the proposed works shall be apportioned to the said lands by the said board of directors, as provided by section 43-404, [Idaho Code,] and that the procedure with reference to the assessing and the levying of assessments on said lands and the sale for delinquent assessments so levied and assessed and the method of issuing tax deeds by the district shall conform in all particulars to that provided in the irrigation district laws for other lands within said district. The aforesaid contract shall not be entered into on the part of the department of water resources until the withdrawal of such lands by the department of the interior, and the irrigation district shall not at any time be required to file a bond.
Idaho Code § 43-1703