Idaho Code § 43-1120
Where lands have been excluded from an irrigation district under the provisions of this chapter and the owner or owners of the excluded lands desire to receive irrigation water: through an existing distribution system; through a distribution system proposed to be constructed under authority of section 43-329, 43-330A or 43-333, Idaho Code, or under any law authorizing a local improvement district; pursuant to a lease executed under section 43-335 or 43-338, Idaho Code; or pursuant to a contract executed under section 43-730, Idaho Code, the owner or owners may file with the secretary of the irrigation district a written request, signed and acknowledged in the manner required for conveyances of real property, that the lands be reinstated by the irrigation district. Upon receipt of such a request the board of directors of the irrigation district, in its discretion, may enter an order declaring that the lands are reinstated to their former status, including the water rights, and directing the assessor of the irrigation district to enter the lands on the assessment roll. A copy of the order or resolution of reinstatement, certified by the president and secretary of the district, shall be filed for record in the office of the county recorder of each county wherein any portion of the reinstated land is situated. The district may charge a filing fee not to exceed the costs of processing the reinstatement request, and may also charge a reinstatement fee not to exceed the exclusion fee provided in section 43-1101, Idaho Code.
Idaho Code § 43-1120