Idaho Code § 42-2967
Any person or corporation having an interest in, or lien upon, any land situate within the boundaries of a drainage district now organized and existing or hereafter organized under the laws of the state of Idaho, and which land has been, or hereafter may be, assessed for benefits for the construction of drainage works in said district, as provided in this chapter, as shown by the assessment roll of said district, confirmed by the court, and upon which any calls for assessments have been made against said assessment roll by the drainage commissioners of said district, and any or all of which calls shall have been paid upon said land, shall have the right to demand in writing from the commissioners of said drainage district and from the county treasurer of the county in which such land is situate, a statement giving the following information:
Said demand shall be personally served upon the secretary of the board of drainage commissioners of said district, and upon the county treasurer of said county.
Within ten days after the service of said notice, the commissioners of said drainage district and said county treasurer shall furnish to the person making said demand a statement in writing giving the information required by said demand. Said statement so furnished by the drainage commissioners and the county treasurer may be in one instrument or in separate instruments. The same shall be signed by the chairman of the board of drainage commissioners of said district and attested by the secretary thereof, and shall also be signed by the county treasurer.
Idaho Code § 42-2967