Idaho Code § 43-405
After the board shall have examined the lands in said district, and before proceeding to make the assessment of benefits and the list and apportionment as provided in the last preceding section, the secretary shall give notice to the owners of said lands that the board will meet at its office on a day to be stated in said notice for the purpose of making such assessment and list and apportionment, and will at such meeting provide a hearing for all parties interested in such proceedings. The secretary shall give such notice by publication in a newspaper published in the county where said office is located in three (3) successive issues if published in a daily newspaper, or by publication in one (1) issue if published in a weekly newspaper, the first of which publications shall be at least fifteen (15) days before the date fixed for said hearing. Additionally, the secretary shall, not less than fifteen (15) days before the date fixed for said hearing, mail notice of the hearing to each owner of such land, if known, or his agent if known, addressed to such person at his post-office address if known, or if unknown, to the post office serving the area wherein his land lies.
At such meeting the board shall proceed to hear all parties interested who may appear, and they shall continue in session from day to day until the assessment is completed. They shall hear all evidence offered, including any maps or surveys which any owners of lands may produce, and they may classify the lands in such way that the assessment when completed shall be just and equitable. Any person interested who shall fail to appear before the board shall not be permitted thereafter to contest said assessment or any part thereof except upon a special application to the court in the proceedings for confirmation of said assessment, showing reasonable excuse for failing to appear before said board of directors. In case any landowner makes objection to said assessment or any part thereof before said board, and said objection is overruled by the said board, and the landowner does not consent to the assessment as finally determined, such objection shall, without further proceedings, be regarded as appealed to the district court and to be heard at the said proceedings to confirm as aforesaid.
Idaho Code § 43-405