Idaho Code § 42-2908
Upon the day fixed for the hearing of said petition, any persons or corporation interested therein, may appear before said court and make objections to the organization and incorporation of said district, but such objections shall be limited to determining whether or not the organization of such drainage district is a proper and advantageous method of accomplishing the reclamation and protection of the swamped, bogged or water-logged lands, or lands subject to overflow therein, and whether or not there is a reasonable probability that the objects sought by the formation of the district may be accomplished, and whether or not said proposed drainage system will be conducive either to the public health, welfare or convenience or increase the public revenue; and at the hearing the court shall hear and consider such evidence only as may be presented for or against the petition or objections thereto. Thereupon the court shall make its findings upon the facts alleged in the petition and objections and any other facts necessary and proper for the determination of the propriety of the organization of such district, and if said district be organized, the judge of said court shall cause an order to be entered and recorded in the judgment record of each of the counties in which the lands within said district are situated, setting forth the facts found by the said judge upon the hearing of said petition, and said order shall define the temporary boundaries of said district and describe the lands included therein by township, range and section only, and shall have the effect of a lis pendens.
Any district may be established even if it is shown that the outlet for the drainage system is without the county or counties in which said district is located, or without the boundaries of the state of Idaho, or is in any other state or territory, or in a foreign country; the work for the drainage of said district may be contracted for and performed either entirely or partially within the limits of any other state, territory or foreign country.
Idaho Code § 42-2908