Idaho Code § 43-334: Procedure for levy and collection of special assessment — Appeal.

Whenever the board of directors levies a special assessment against the various tracts of land as provided in section 43-331 and section 43-332, Idaho Code, it shall be extended against the tracts of land in the same manner as other assessments are levied and extended upon the assessment rolls of the irrigation district or county. The assessments shall be collected in the same manner as other assessments are collected. An appeal may be taken from the action of the board to the district court of the county in which the land is situated. The appeal shall be taken, perfected and prosecuted in the same manner and within the same period of time as an appeal from the board of county commissioners.