Idaho Code § 43-1834

Levies or assessments on different classes of land.
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Annual levies for the purpose of making payments due or to come due to the United States in irrigation districts for which water is furnished by the United States under a contract or contracts made pursuant to acts of congress which authorize longer terms of payment for one (1) class of lands than for others, may be made by the board of directors in a manner to conform to the terms of payment authorized by such act or acts of congress and the contract or contracts made thereunder, and the annual levies or assessments on different classes of lands having different periods for completion of payment of construction costs in such districts may be on the basis of a different proportion of the list and apportionment of benefits, for each class having a different period for completion of payment and in harmony with the requirements of such acts of congress and the contract or contracts made by the district thereunder.

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