Idaho Code § 43-802: Rights established upon election by district.

Upon an election by an irrigation district as provided in section 43-801, rights shall be established as follows:

a. The taxes in favor of the irrigation district and constituting part of the taxes delinquent upon which the deed is based shall be canceled;

b. In lieu of the cancellation of said taxes in favor of the irrigation district, title to the water right shall vest in the irrigation district, subject to the right of redemption as hereinafter provided.