Idaho Code § 43-801: Tax deed — Title to water rights — Election of district.

Whenever a tax deed shall issue under the laws of Idaho transferring title to land within an irrigation district organized under sections 43-727, 43-728, and 43-729, which shall be based upon delinquent taxes, including assessments on behalf of said irrigation district for the purchase of a water right for said land, and which was to become appurtenant to said land, title to said water right shall not pass upon the issuance of said deed: provided, the irrigation district shall so elect.