Idaho Code § 42-1311

The amount assessed against each water user, together with any penalties and interest, shall be a lien upon the water user’s land that is entitled to receive water from the point or points of delivery in the canal or reservoir, or from the point or points of diversion from waters of the state, that supplies the association’s lateral or ditch. The lien shall be recorded and collected in accordance with subsections (2) through (5) of section 45-810, Idaho Code, governing homeowner’s association liens, except that the lien may be continued in force for a period of time not to exceed three (3) years and may be extended not to exceed three (3) additional years. The lien provided for in this section shall have priority according to its date of recordation, except as to other liens described in titles 42 and 43, Idaho Code.