Idaho Code § 42-2202

Statement to be filed with county recorder.
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Any company, corporation or association claiming the benefits of this chapter shall, on or before the first day of April of each year, file for record with the county recorder of the county or counties in which the land lies to be affected, a statement in writing containing the name of such company, corporation or association, the general or common name of such canal system and irrigation works, or a general description of the same sufficient for identification, the amount of such charge for such year, and the date or dates when payable.

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