Idaho Code § 42-2935 — Assessment Roll.
TITLE 42 IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION CHAPTER 29 DRAINAGE DISTRICTS 42-2935. Assessment roll. Upon the entering of the order confirming the apportionment of costs and awarding of damages as hereinbefore provided for, the clerk of said court shall immediately prepare a transcript which shall contain a list of all lands which are so assessed and awarded damages in said report and shall certify the same to the recorder of the county in which said lands are situated and said statement so certified shall specify the amount of the assessment upon each tract, parcel or governmental subdivision, and shall describe all rights of way or easements required by the district and the amount of damages awarded to the owners thereof; and the said county recorder shall thereupon enter such order of record and the same shall be notice of a lien of said assessment of all persons, and shall establish the right of way and easement of the district in and to the lands so described and said district shall be thereafter entitled to enter upon and occupy said lands upon the payment to the owner of the amount of damage so awarded.