Idaho Code § 43-1710
In case the district is a purchaser at the sale for delinquent assessments levied and assessed against such lands, said district may, and it is hereby authorized and empowered to, after the expiration of the one (1) year's redemption period, enter into a contract with any party to furnish water to said lands, and the person so entering into a contract with said district may make application for the patent to the lands described in said contract upon his making proof, as hereinbefore required, and said contract, together with the certificate from the irrigation district that all taxes and assessments levied and assessed against said lands have been paid, together with a statement showing the facts whereby said district is authorized to enter into the second contract, certified by the secretary of the district, with the seal of said district attached shall be sufficient evidence to the department of water resources on which to issue to said applicant a patent to said land.
Idaho Code § 43-1710