Idaho Code § 43-1122: transfer of lands between districts.

The boards of directors of two (2) irrigation districts may by resolution declare and act upon their proposal to transfer lands from one (1) district to the other through exclusion and annexation in accordance with sections 43-1122 through 43-1129, Idaho Code. The district from which lands are proposed to be excluded shall be identified as the "excluding district." The district to which lands are proposed to be annexed shall be identified as the "annexing district."