Idaho Code § 42-1311: AMOUNT AND LIEN OF ASSESSMENTS BY LATERAL WATER USERS’ ASSOCIATION.

(1) The amount assessed against each water user, together with any penalties and interest, shall be a first and prior lien, except as to a lien related to taxes and assessments of a water delivery organization, upon the water user’s land that is entitled to receive water from the point or points of delivery in the canal or reservoir, or from the point or points of diversion from waters of the state, that supplies the association’s lateral or ditch.

(2) The lien shall be recorded and collected pursuant to section 55-3207, Idaho Code.