Idaho Statutes Title 43. Irrigation Districts § 43-1708. Lien of cost of works and assessments

The apportionment of the cost of the irrigation works made by the board of directors of the irrigation district under section 43-404[, Idaho Code], and all assessments and taxes levied and assessed against said land by the district shall be a first and prior lien on said water right and land, said lien to be in all respects prior to any and all other liens created or attempted to be created by the owner and holder of said land, and said land shall be sold as other lands in the district are sold for like assessments, and a sale of the lands shall work an assignment of the contract to the purchaser.