Idaho Code § 25-2604
The board of commissioners of any county in the state may create special control districts in the county for the control of agricultural pests infesting any such district, may levy an annual tax, not exceeding two hundredths per cent (.02%) of market value for assessment purposes of all property within such district, [and] may appoint three (3) commissioners to govern the affairs of the pest control district. The pest control district, through the authority of the board of commissioners may require the landowners or their agents in such control district to either control such agricultural pests on their own lands in such district within a specified time, or to pay the cost of controlling them if the same are controlled by agents of the district after failure of the landowner, or his agent, to perform such duty within the time limited in any notice to such owner, or agent. Cost of control services performed by employees of a pest control district shall constitute a lien against the property and any water right appurtenant thereto at the time of rendition of such service and shall be collectable as any other taxes. Charges for control services performed by a control district shall be determined by the board of county commissioners but in no case shall charges exceed the actual cost of performing such service. Such control district may be established in any precinct in the county.
Before the same shall be established, however, it shall be necessary that a petition be filed with the clerk of the board of commissioners requesting the creation of the same, which petition shall be signed by at least twenty-five (25) qualified electors of each precinct included in the proposed control district.
The commissioners shall order a public hearing on such petition at a time and place to be fixed in such order, of which hearing notice shall be given in such manner as the commissioners may order, which time, however, shall not be less than fourteen (14) days from the giving of the said notice. After such hearing, said board may by order create such control district not less than fourteen (14) days after such hearing, fix its boundaries, provide for a control program in such district and create the necessary machinery to carry out such program unless a petition of protest has been filed with the clerk of the board of commissioners. Said petition of protest shall meet the same requirements as to the number of signers and for the same number of precincts and for the same district boundaries as petitions in favor previously filed and shall be filed with the clerk of the board of commissioners not later than fourteen (14) days following said hearing.
In the event that a petition of protest is filed, the board of commissioners shall not declare the creation of a control district but shall call an election, subject to the provisions of section 34-106, Idaho Code, for the purpose of determining whether or not a control district shall be created. The cost of conducting the election shall be paid from any county fund, the use of which for this purpose is not prohibited by statute. The election shall be conducted in each precinct within the proposed control district according to the provisions of chapter 14, title 34, Idaho Code, and shall require the employment of two (2) election judges and one (1) clerk for each precinct. A qualified elector is any individual who is qualified to vote pursuant to the requirements of section 34-104, Idaho Code.
Idaho Code § 25-2604