Idaho Code § 42-4412

If a majority of the votes cast at the election are in favor of the organization of the levee district, the district court shall declare the levee district organized, shall give it a corporate name by which, in all proceedings, it shall thereafter be known, and designate the first board of commissioners to have been elected. Thereupon the district shall be a governmental subdivision of the state of Idaho and a body corporate with all the powers of a public or quasi-municipal corporation.