Irrigation districts are created pursuant to local elections authorized by a county commission upon petition of land owners. Generally, an irrigation district is created for the purpose of new irrigation development or acquiring existing irrigation projects.

Irrigation districts are also formed to raise money for large irrigation projects that might not be feasible for individual irrigators or private investors. Irrigation districts hold water rights and own diversion facilities and infrastructure. The districts are governed by a set of by-laws that are created by a board of directors who are elected by district members.

Irrigation districts are public, involuntary, semi-municipal fee-collecting entities controlled by local landowners. The districts may employ staff to deliver water and maintain water diversion and delivery infrastructure. Irrigation districts assess patrons for operation and maintenance of the diversion and delivery system, and all related expenses including personnel costs.

Idaho Statutes relating to irrigation districts can be found here.

Idaho Department of Water Resources' Idaho Statues Pertaining to Canals and Laterals