Idaho Code § 43-1509: Right to purchase lands when holding tax title.

Any irrigation district holding tax title to, or a delinquency entry against, lands within its boundaries to which a county has heretofore taken or may hereafter take tax deed, may become the purchaser of such lands when the same are sold by such county, and the district may convey, contract to convey or lease any land so acquired, in the manner provided in section 43-1508.