Idaho Code § 42-3713

Any owner of land or person having an interest therein upon which an assessment is proposed to be levied may, within ninety (90) days, take an appeal from the resolution of the directors accepting or ratifying the report of the appraisers, or from the resolution of the directors determining that the proposed improvement or project should be constructed by filing a petition with the district court of the county within which the property is located. Such petition shall set forth objections to the resolution of the directors determining that such project or improvement should be constructed, or to the resolution affirming the report of the appraisers. The said court may require the party to frame the issues, and shall set a time for a hearing. Upon demand of any petitioner the court shall impanel a jury to determine such issues of fact as may be framed. The report of the appraisers as confirmed by the directors shall be prima facie evidence of the facts therein determined, and the petitioner shall have the burden of proof as to such issues. After hearing the cause, either with or without a jury, the court shall make and enter findings, judgment and order confirming the resolution of the directors, with or without amendments or modifications, or may declare the same void in whole.