Idaho Code § 43-1005

Assessments against petitioners.
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The board of directors may require, as a condition to the granting of said petition, that the petitioners shall severally pay to such district such respective sums, as nearly as the same can be estimated, as said petitioners, or their grantors, would have been required to pay such district, had such lands been included in such district, at the time the same was originally formed.

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