Idaho Code § 42-5129
Any water user excluded from the district on the grounds specified in subsection (1) of section 42-5126, Idaho Code, shall not be subject to assessment by the district for any purpose. Any water user excluded from the district on the grounds specified in subsection (2) of section 42-5126, Idaho Code, shall not be subject to assessment for operation of the district or for assessment expenses after the entry of the order of exclusion, or in case of appeal, the effective date of exclusion, but shall remain subject to the following liabilities until discharged:
Any water user, as defined in section 42-5102, Idaho Code, who, after exclusion, remains subject to either or both of the liabilities specified herein shall, in addition, remain subject to the provisions of sections 42-5121, 42-5122, 42-5123 and 42-5124, Idaho Code, until such liabilities have been discharged.
Upon the discharge of any liability, the district shall issue to the water user its certificate of full payment executed by the chairman of the board and the secretary of the district, and acknowledged so that the certificate may be recorded in the records of the county wherein the property of the water user affected by such liability and the discharge thereof is situated.
Idaho Code § 42-5129