Idaho Code § 43-327
The board of directors of any irrigation district shall have the power to refuse to deliver water for the use on any lands upon which any assessments, tolls or charges levied, assessed or charged against said lands or the owner, lessee, occupant or contract purchaser thereof, under any section of this title, whether for irrigation or domestic water service, are unpaid for more than ninety (90) days after delinquency until such assessments, tolls or charges, together with any lawful penalties and additional charges are paid.
Provided, that, in irrigation districts having a contract with the United States under the provisions of this title, for the construction, or operation, or maintenance of a domestic water system or for the repayment to the United States of a loan for any such purpose, the board of directors of such district may, by resolution, from time to time, fix a date or dates after which any or all lawful tolls and/or charges of the district, including without limitation domestic water tolls and charges, and excepting only assessments provided for in this title against real property within the district, shall be deemed delinquent. Such district shall have the right, in addition to and supplemental to all other legal rights now in effect, or hereafter acquired for the collection of any such sums, to cease delivery of domestic and irrigation water to all lands in connection with which such tolls or charges have been incurred and, at the district's option, also to all other lands within the district belonging to the person or persons, firm, corporation or other legal entity incurring any such tolls or charges. Such delivery may be ceased at any time after the tenth day following the date any such sums become delinquent, and until all such sums together with any lawful penalties, additional charges and/or interest at the legal rate are paid.
Idaho Code § 43-327