| A & B IRRIGATION DISTRICT |
| ABERDEEN-SPRINGFIELD CANAL CO |
| AMERICAN FALLS RESERVOIR DIST #2 |
| BALLENTYNE DITCH CO LTD |
| BANNOCK JIM SLOUGH CANAL CO |
| BASELINE CANAL CO |
| BATTLE CREEK IRRIGATION CO |
| BAYVIEW WATER & SEWER DIST |
| BAYVIEW WATER COOP WATER USERS ASSN |
| BEAUTY BAY HOMEOWNERS WATER USERS ASSN |
| BEE LINE WATER ASSN INC |
| BELL RAPIDS MUTUAL IRRIGATION CO/STATE OF IDAHO |
| BENCH DITCH IRRIGATION CO |
| BENNINGTON IRRIGATION CO |
| BIG BEND IRRIGATION & MINING CO |
| BIG BEND IRRIGATION DISTRICT - OREGON |
| BIG FLAT DITCH CO |
| BIG LOST RIVER IRRIGATION DIST |
| BIG WOOD CANAL CO |
| BILBREY DITCH CO LTD |
| BIRCH CREEK IRRIGATION CO |
| BLACK CANYON IRRIGATION DIST |
| BLACKFOOT IRRIGATION CO |
| BLACKFOOT YOUNIE DITCH CO |
| BLAINE COUNTY CANAL CO |
| BLANCHARD COOPERATIVE WATER ASSN |
| BOISE CITY CANAL CO |
| BOISE PROJECT BOARD OF CONTROL |
| BOISE VALLEY IRRIGATION DITCH CO |
| BOISE-KUNA IRRIGATION DISTRICT |
| BUTTE & MARKET LAKE CANAL CO |
| CANYON COUNTY WATER CO LTD |
| CANYON CREEK CANAL CO INC |
| CANYON CREEK LATERAL DITCH ASSN |
| CEDAR CANAL CO |
| CHALLIS IRRIGATION CO |
| CHESTER CANAL & IRRIGATING CO LTD |
| CHESTERFIELD CANAL & RESERVOIR CO |
| CITY OF GOODING |
| CITY OF MOUNTAIN HOME |
| CITY OF RIGGINS |
| CLARK & EDWARDS CANAL CO |
|
| CLARKIA WATER & SEWER DIST |
| CLEARWATER WATER DIST |
| CLIFTON IRRIGATING CO |
| COLSON CREEK IRRIGATION CO |
| COMEBACK BAY WATER ASSN INC |
| CONANT CREEK CANAL CO |
| CONSOLIDATED FARMERS CANAL CO LTD |
| CORBETT SLOUGH DITCH CO |
| COTTONWOOD POINT WATER & SEWER ASSN |
| CRANE CREEK RESERVOIR ADMINISTRATION BOARD |
| CUB RIVER IRRIGATION CO |
| CURLEW IRRIGATION & RESERVOIR CO |
| CURLEY CREEK WATER ASSN |
| DALES GLEN WATER USERS ASSN |
| DALTON GARDENS IRRIGATION DISTRICT |
| DELMORE CANAL CO LTD |
| DEWEY CANAL CO |
| DIAGONAL ROAD WATER DISTRICT 1 |
| DILTS IRRIGATION CO LTD |
| DINGLE IRRIGATION CO |
| DRY LAKE CANAL CO |
| EAGLE CREEK IRRIGATION CO |
| EAST FORK DITCH CO LTD |
| EAST SIDE DITCH CO |
| EASTERN IDAHO WATER COMPANY |
| EASY LIVIN ACRES WATER ASSN |
| EGIN BENCH CANALS INC |
| EMERALD ESTATES WATER ASSN INC |
| EMMETT IRRIGATION DISTRICT |
|
| ENTERPRISE DITCH CO |
| ENTERPRISE IRRIGATION DIST |
| ENTERPRIZE CANAL CO LTD |
| EUREKA DITCH CO NO 2 |
| EUREKA WATER CO |
| FAIRVIEW ACRES WATER USERS ASSOC INC |
| FALLS IRRIGATION DISTRICT |
| FARMERS CANAL WATER USERS ASSN |
| FARMERS COOPERATIVE DITCH CO |
| FARMERS COOPERATIVE IRRIGATION CO LTD |
| FARMERS FRIEND IRRIGATION CO LTD |
| FARMERS LAND & IRRIGATION CORP |
| FARMERS UNION DITCH CO LTD |
| FISH CREEK IRRIGATING CO |
| FISH CREEK RESERVOIR CO INC |
| FISH HAVEN WATER USERS CO |
| FIVE MILE IRRIGATION CO |
| FOX CREEK CANAL CO |
| FRANKLIN DITCH CO |
| FREMONT MADISON IRRIGATION DISTRICT |
| GARDEN CREEK IRRIGATION CO |
| GARDEN WATER CO LTD |
| GEM IRRIGATION DIST |
| GENTILE VALLEY IRRIGATION CO LTD |
| GEORGETOWN IRRIGATION CO |
| GINI DITCH CO INC |
| GLENCOE IRRIGATION CO |
| GOLD FORK IRRIGATING CO LTD |
| GOLDEN GATE IRRIGATION DIST |
| GOOSE CREEK IRRIGATION DISTRICT |
| GOOSE LAKE RESERVOIR CO |
| GRAND TETON CANAL CO LTD |
| GRAND TETON PIPELINE ASSN |
| GRAND VIEW IRRIGATION DIST |
| GRAND VIEW MUTUAL CANAL CO |
|
| GRANITE TWIN LAKES WATER USERS |
| GRAYS CREEK MEADOWS DITCH CO |
| GRIMMETT BLACK OTTER IRRIGATION CO |
| GRINDSTONE BUTTE MUTUAL CANAL CO |
| HAAS DITCH CO |
| HADEN IRRIGATING CANAL CO LTD |
| HAPPY VALLEY RANCHOS WATER INC |
| HARBORVIEW WATER SYSTEM INC |
| HARRISON CANAL & IRRIGATION CO |
| HART-DAVIS DITCH CO INC |
| HAUSER LAKE WATER ASSN |
| HAUSER RIDGE ESTATES UPPER WATER ASSOCIATION INC |
| HAYDEN HILLS NORTH WATER ASSN |
| HAYDEN LAKE IRRIGATION DISTRICT |
| HAYDEN LAKE RECREATIONAL WATER & SEWER |
| HELLS GULCH WATER ASSOCIATION |
|
| HENDERSON CREEK SPRING WATER USERS |
| HIGHWAY 54 WATER ASSN INC |
| HILLTOP WATER ASSN |
| HORNET CREEK WATER STORAGE ASSN LTD |
| HOT SPRINGS DITCH CO |
| IDAHO IRRIGATION DIST |
| IDAHO IRRIGATION INC |
| INDEPENDENT IRRIGATION CO |
| INDIAN COVE IRRIGATION DIST |
| INSTITUTE CANAL CO INC |
| ISLAND HIGHLINE DITCH CO |
| ISLAND IRRIGATION CO |
| ISLAND WARD CANAL CO |
|
| KANE RAMEY DITCH CO |
| KING HILL IRRIGATION DISTRICT |
| KINGSTON WATER DIST NO 1 |
| KITE-NORD CANAL CO |
| KOOTENAI COUNTY WATER DIST NO 1 |
| LABELLE IRRIGATING CO |
| LAKE CREEK MEADOWS HOMEOWNERS ASSN INC |
| LAKE IRRIGATION DIST |
| LAKE RESERVOIR CO |
| LAST CHANCE CANAL CO LTD |
| LAST CHANCE DITCH CO |
| LAVA IRRIGATION CO LTD |
| LEIGH CREEK CANAL CO |
| LEMHI IRRIGATION DISTRICT |
| LENROOT CANAL CO |
| LETHA IRRIGATION & WATER CO INC |
| LEVEL CANAL CO INC |
| LEWISTON ORCHARDS IRRIGATION DIST |
| LEXINGTON HILLS INC |
| LIBERTY HILLSIDE CANAL CO |
| LIBERTY PARK IRRIGATION CO INC |
| LIBERTY TOWN CANAL CO |
| LINDSEY CREEK WATER ASSOCIATION |
| LITTLE BUTTE IRRIGATION CO LTD |
| LITTLE VALLEY MUTUAL IRRIGATION CO |
| LITTLE VALLEY RESERVOIR & DITCH CO |
| LITTLE WEISER IRRIGATION DIST |
| LITTLE WILLOW IRRIGATION DIST |
| LITTLE WOOD RIVER IRRIGATION DIST |
| LODGE HAVEN WATER CO LLC |
|
| LONG ISLAND IRRIGATION CO |
| LOST VALLEY RESERVOIR CO |
| LOWDER SLOUGH CANAL CO |
| LOWER CENTERPOINT DITCH CO |
| LOWER PAYETTE DITCH CO |
| MACE CATLIN DITCH CO |
| MAHALA DITCH CO |
| MALAD VALLEY IRRIGATION CO |
| MANN CREEK IRRIGATION DIST |
| MAPLE CANYON CREEK WATER ASSN |
|
| MARSH CENTER IRRIGATION CO |
| MASON CREEK DITCH CO |
| MC CAMMON DITCH CO LTD |
| MC CONNEL ISLAND DITCH CO LTD |
|
| MIDDLE VALLEY DITCH CORP |
| MIDDLETON IRRIGATION ASSOCIATION |
| MIDDLETON MILL DITCH CO |
| MILL CANYON NORTH CANAL CO |
| MILNER IRRIGATION DIST |
| MINIDOKA IRRIGATION DIST |
| MINK CREEK IRRIGATION CO |
| MISSION CREEK WATER ASSN INC |
| MONROE CREEK IRRIGATION DIST |
| MONTOUR FARMERS DITCH CO |
| MONTPELIER IRRIGATION CO |
| MORAVIA WATER ASSN |
| MOUNTAIN HOME IRRIGATION DIST |
| MUD CREEK WATER USERS ASSOCIATION |
| MUD LAKE WATER USERS INC |
| NAMPA & MERIDIAN IRRIGATION DISTRICT |
| NATURAL MINERAL WATER CO |
| NELSON DITCH CO |
| NESBITT MC FARLAND COOPERATIVE DITCH CO |
| NEW DRY CREEK DITCH CO |
| NEW LAVASIDE DITCH CO LIMITED |
| NEW SWEDEN IRRIGATION DIST |
| NEW UNION DITCH CO LTD |
| NEW YORK IRRIGAITON DISTRICT |
| NEYMAN SUBDIVISION NUMBER ONE WATERUSERS |
|
| NOBLE DITCH CO |
| NORTH BENCH WATER ASSN INC |
| NORTH FORK RESERVOIR CO |
| NORTH FREMONT CANAL SYSTEMS INC |
| NORTH RIGBY IRRIGATION & CANAL CO INC |
| NORTH SIDE CANAL CO LTD |
| NORTON DITCH CO |
| OAKLEY CANAL CO |
| OPALINE IRRIGATION DIST |
| OSGOOD CANAL CO INC |
| OXFORD RESERVOIR & IRRIGATION CO |
| PAHSIMEROI IRRIGATION DIST |
| PARIS RELIEF CANAL CO |
| PARKS & LEWISVILLE IRRIGATION CO INC |
| PARKVIEW WATER ASSN |
| PARSONS DITCH CO |
| PEG LEG ISLAND IRRIGATION CO |
| PEOPLES CANAL & IRRIGATION CO |
| PINCOCK GARNER DITCH ASSN |
|
| PINE HAVEN WATER & SEWER ASSN |
| PIONEER DITCH CO |
| PIONEER DITCH CO LTD |
|
| PIONEER DIXIE DITCH CO |
| PIONEER IRRIGATION & MFG CO |
| PIONEER IRRIGATION DISTRICT |
|
| PLEASANT VALLEY IRR CO |
| POOR BOY DITCH COMPANY INC |
| POOR BOYS WATER ASSN |
| POPE DITCH CO |
|
| PORTNEUF IRRIGATING CO |
| PORTNEUF MARSH VALLEY CANAL CO LTD |
| POST FALLS PONDEROSA WATER ASSN |
| PRESTON MONTPELIER IRRIGATION CO |
| PRESTON RIVERDALE & MINK CREEK CO |
|
| PRESTON WHITNEY IRRIGATION CO |
| PROGRESS IRRIGATING CO INC |
| PROGRESSIVE IRRIGATION DIST |
| RAINBOW FARMS DITCH CO |
| REAM CROCKETT IRRIGATION CO |
| REED DITCH CO |
| REID CANAL CO |
|
| REXBURG IRRIGATION CO |
| REYNOLDS IRRIGATION DIST |
| RIGBY CANAL & IRRIGATING CO INC |
| RIVER FLAT DITCH CO |
| RIVERDALE CANAL COMPANY |
| RIVERDALE IRRIGATING CO |
| RIVERDALE PRESTON IRRIGATION CO |
| RIVERSIDE CANAL CO |
| RIVERSIDE IRRIGATION DISTRICT |
| ROBERTSON SEVEY DITCH CO |
| ROCKY WATER CO-OP |
| ROSEBERRY IRRIGATION DIST |
| ROSS POINT WATER DIST |
| ROXANA CANAL CO |
| RUDY IRRIGATION CANAL CO LTD |
|
| RUSHVILLE IRRIGATION CO |
| RUSSELL WATER ASSN ET AL |
| SAGLE VALLEY WATER & SEWER DIST |
|
| SALEM UNION CANAL CO LTD |
| SALMON RIVER CANAL CO LTD |
| SAMARIA LAKE IRRIGATING CO |
| SAMARIA WATER & IRRIGATION CO |
| SAUREY-SOMMER CANAL COMPANY |
| SCHAEFFER ADDITIONS WATER ASSN INC |
| SECLUDED ACRES ESTATES WATER ASSN |
| SETTLERS IRRIGATION DISTRICT |
| SHEEP CREEK IRRIGATION CO INC |
| SIEBENBERG COOPERATIVE DITCH CO LTD |
| SINGER RANCH WATER ASSN |
| SKINNER IRRIGATION CO |
| SMITH-MAXWELL DITCH CO |
| SNAKE RIVER IRRIGATION DIST |
| SNAKE RIVER VALLEY IRRIGATION DISTRICT |
| SONSIE SUBDIVISION WATER ASSN |
| SORENSON RINEHART DITCH CO |
| SOUTH BOISE MUTUAL IRRIGATION CO LTD |
| SOUTH BOISE WATER CO |
| SOUTH LIBERTY IRRIGATION & MFG CO |
| SOUTH SIDE BRUNEAU CANAL CO LTD |
| SOUTH SIDE WATER CO |
| SOUTHEAST IDAHO CANAL CO |
| SOUTHFIELD DITCH AND CANAL CO |
| SOUTHFIELD IRRIGATION CO |
| SOUTHWEST IRRIGATION DIST |
| SPRING & LOWER N LEIGH CREEK WATER USERS |
| SQUAW CREEK DITCH CO |
| SQUAW CREEK IRRIGATION DIST |
| SQUIRREL CREEK IRRIGATION & CANAL CO LTD |
| ST CHARLES IRRIGATION CO |
| ST JOHN IRRIGATING CO |
| STATE LINE WATER ASSN INC |
| STEWART DITCH |
| STEWART DITCH CO |
| STONERIDGE PINES WATER ASSN INC |
|
| STRONGARM IRRIGATION DIST |
| STRONGARM RESERVOIR IRRIGATION DIST |
| SUBLETT IRRIGATION CO |
| SUNNY ACRES WATER SYSTEM |
| SUNNYDELL IRRIGATION DIST |
| SUNNYSIDE DITCH CO |
|
| TANNER BECKSTEAD DITCH CO |
| TETON IRRIGATION & MFG CO |
|
| TETON ISLAND FEEDER CANAL CO |
| TETON PIPELINE ASSN INC |
| TETON WEST IRRIGATION CO INC |
| TEXAS SLOUGH IRRIGATING CANAL CO |
| THATCHER IRRIGATION CO |
| THE LONE SPRING WATER CO LTD |
|
| THE PALISADE IRRIGATION CO INC |
| THE UNITED CANAL CO - DANSKIN DITCH CO |
| THE UNITED CANAL CO - TREGO DITCH CO |
| THREE MILE CREEK IRRIGATION CO |
| THURMAN MILL DITCH CO LTD |
| TOPAZ IRRIGATION CO |
| TOPAZ/DEMPSEY IRRIGATION CO |
| TOPONCE CANAL CO LTD |
| TRAIL CREEK SPRINKLER IRRIGATION CO |
| TREASURETON IRRIGATION CO |
| TROW CREEK WATER ASSN |
| TROY HOFFMAN WATER CORP INC |
| TWIN FALLS CANAL CO |
| TWIN LAKES CANAL CO |
| TWIN LAKES RESERVOIR & IRR CO LTD |
| UNITED STATES DITCH CO |
| UPPER CENTER POINT DITCH CO |
| UPPER GRAND VIEW CANAL CO |
| VALLEYVIEW SUBDIVISION WATER ASSN |
| WARM CREEK IRRIGATION CO |
| WARM SPRINGS DITCH CO |
| WARNER DITCH CO |
| WATSON CANAL CO |
| WEARYRICK DITCH CO |
|
| WEISER CITY DITCH & IRRIG CO |
| WEISER IRRIGATION DIST |
| WEST CACHE IRRIGATION CO INC |
| WEST FORK IRRIGATION CO |
| WEST INDIAN COVE WATER CO INC |
| WEST LABELLE IRRIGATION CO LTD |
| WEST REYNOLDS IRRIGATION DIST |
| WESTON CREEK IRRIGATION CO |
| WESTWOOD NORTH WATER ASSN |
| WILDER IRRIGATION DISTRICT |
| WILFORD IRRIGATION & MFG CO |
| WILLIAMS IRRIGATION CO |
| WOODMANSEE JOHNSON CANAL CO |
| WOODVILLE CANAL CO |
| <all other values> |
