Idaho Code · § 42-3134 — ORDER TO BE RECORDED

The board of commissioners shall cause a copy of the annexation order, certified by the chairman and secretary of the board, to be filed for record in the recorder’s office of the county or counties within which the annexed lands are situated, and thereupon the district shall be and remain a flood control district as fully and to every intent and purpose as if the annexed lands that are included in the district’s boundaries had been included at the original organization of the district.