Idaho Code § 42-3711

If the directors, by resolution, determine that the proposed improvement or project should be constructed and that the costs of said improvement or project should be paid by special assessment against the lands benefited by said improvement or project, the directors shall appoint three (3) disinterested residents of the state to act as appraisers. Said appraisers shall inspect the plans and specifications of the said improvement or project and examine all lands likely to be benefited by such project. The appraisers shall make and file with the directors a detailed report showing all tracts of land within the district found to be benefited, together with the acreage thereof, and the name of the record owner, the amount each tract will be benefited, and the amount of assessment to be levied against each such tract.