WATER – Amends existing law to provide that liens for irrigation district assessments have a first priority over other liens.

This bill changes Idaho law to make irrigation district assessment liens (fees for water services) the top priority claim on property, ahead of mortgages and other liens. It directly affects property owners in irrigation districts who owe unpaid assessments, as well as mortgage lenders and other lienholders on those properties. The key provision clarifies that these assessment liens take precedence regardless of when other liens were recorded, and they remain enforceable until paid or the property is sold. This ensures irrigation districts can collect fees before other claims are satisfied, impacting property sales where unpaid assessments exist.