Idaho Code § 43-2510
After the contract has been awarded and at such time as the board shall determine, the engineer shall prepare a duly certified report to the board showing in detail the total cost and expenses of the improvements and the dollar amounts of the same payable from assessments and from other sources. The report shall also contain a form of assessment roll numbering each assessment, giving the name, if known, of the owner of each lot or parcel of property assessed, and showing the amount chargeable to each lot or parcel of property according to the method of assessment originally contemplated by the board subject to any variations therefrom as a result of the engineer's recommendation that benefits to be received by any lot or parcel of property warrant such a variation from the method chosen. Each lot or parcel of property shall be described with sufficient clearness to identify it, and if the engineer recommends any variations from the contemplated method of assessment, those variations shall be pointed out and the reasons for the same shall be given in the report.
Upon receipt of the report, the board shall cause the assessment roll contained therein to be filed in the office of the treasurer where it shall be available for public inspection. The board shall thereupon fix a time and place when and where the board will meet in open session and consider the report and the assessment roll and hear all objections to the assessment roll by the property owners of the local improvement district.
Idaho Code § 43-2510