Idaho Code § 43-119
A corporation, the stock of which is owned entirely by natural persons related by blood or affinity, a limited liability company, in which all the members are natural persons related by blood or affinity, a partnership, in which all the partners are natural persons related by blood or affinity, and a trust, in which all of the beneficiaries are natural persons related by blood or affinity, shall have the same rights and privileges in the conduct of irrigation district business as do natural persons, including, but not limited to, voting in elections and signing petitions. A corporation shall vote or otherwise act through its majority shareholder; a limited liability company shall vote or otherwise act, if member-managed, through its member and, if manager-managed, through its manager; a partnership shall vote or otherwise act through its majority partner; a trust shall vote or otherwise act through its trustee. For voting purposes the residence of such person shall establish the residence of the corporation, limited liability company, partnership or trust. If there is no single majority stockholder, no single majority member, no single manager, no single majority partner or no single trustee, then the corporation, limited liability company, partnership or trust must furnish the irrigation district a written designation stating the name of the stockholder, manager or member, partner or trustee who is authorized to vote and otherwise act for the corporation, limited liability company, partnership or trust, respectively. If the majority or designated stockholder, manager or member, partner or trustee is married, his or her spouse shall have the same rights and privileges in the conduct of irrigation district business as do the spouses of individual land owners in the district. A person, or the spouse of a person, voting for a corporation, limited liability company, partnership or trust shall not be entitled to vote again as an individual.
Idaho Code § 43-119