Idaho Code § 42-3704

Definition of watershed improvement districts.
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Watershed improvement districts may be established in this state pursuant to this act, and when so established shall be governmental subdivisions of this state and public bodies corporate and politic.
Such watershed improvement districts may be organized within one or more counties of this state and the boundaries of such district may transcend county boundaries. In no instance shall a district involve more than 250,000 acres of private lands.

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