Idaho Code § 43-339: No levy against lands where water rights are leased.

After the effective date of a lease by which a water right or any portion thereof is leased by an irrigation district under the authority granted by section 43-335 or 43-338, Idaho Code, the district shall not levy tolls or assessments for any purpose against the lands for which that water right is held by the district, so long as the lease remains in effect, and any toll or assessment levied in violation of this section shall be void and of no effect whatsoever.