Idaho Code § 43-2411
Upon an order of domestic annexation being made a copy thereof, certified by the president and secretary of the board shall be filed for record in the recorder's office of each county within which are situated any of the lands of the district. Thereupon such lands shall be entitled to receive domestic water from the district, and shall pay therefore [therefor] upon such basis as the board of directors shall direct. Such lands shall be subject to all laws, and rules and regulations of the district relating to domestic water. Such lands shall not be entitled to receive irrigation water from the district, and shall not be subject to assessment by the district. The owners of and/or residents on such lands shall be subject to the same voter qualifications and shall have the same voting rights in district elections as the owners of and/or residents on other lands within the district.
Idaho Code § 43-2411