Whenever an irrigation district desires to issue refunding bonds under the authority conferred by sections 43-601-43-610, [Idaho Code,] the board of directors of such district shall determine whether the taxes and assessments levied for the payment of such bonds shall be limited as provided in this act, and if the board determines to issue such refunding bonds subject to the provisions of this act, the resolution of the board of directors authorizing the issuance of such refunding bonds, or calling the election for authorizing the issuance thereof, and the bonds so issued, shall expressly state that such bonds are issued under the provisions of this act.
Idaho Code § 43-611