| RIVER AT PINE TREE | GARDEN VALLEY, ID | 40 | 15 | — |
| IDPR LAKE CASCADE SP WEST MOUNTAIN CG | CASCADE, ID | 40 | 18 | — |
| USFS SHORELINE CAMPGROUND AND PICNIC POI | BOISE, ID | 40 | 16 | — |
| USFS BOWNS CAMPGROUND | JEROME, ID | 40 | 16 | — |
| BLUE LAKES COUNTRY CLUB | TWIN FALLS, ID | 40 | 32 | — |
| STIMPYS GAS AND GRUB | RUPERT, ID | 40 | 9 | — |
| HOFFMAN SUMMER HOME AREA | LOGAN, ID | 40 | 23 | — |
| USFS PALISADES CREEK CAMPGROUND | IRWIN, ID | 40 | 54 | — |
| TELFORD ACADEMY | IDAHO FALLS, ID | 40 | 17 | — |
| RANCHO VIA WELL USERS ASSN INC | IDAHO FALLS, ID | 40 | 33 | — |
| LIVING WATERS RANCH | CHALLIS, ID | 40 | 41 | — |
| USFS BONANZA GUARD STATION AND YCC CAMP | SALMON, ID | 40 | 3 | — |
| USFS YANKEE FORK NEW RANGER STATION | SALMON, ID | 40 | 39 | — |
| STANLEY COMMUNITY LIBRARY | STANLEY, ID | 40 | 22 | — |
| MOUNTAIN VIEW COURT | IDAHO FALLS, ID | 40 | 42 | — |
| THOMPSON WELL INC | IDAHO FALLS, ID | 40 | 29 | — |
| HENRYS FORK LODGE | ISLAND PARK, ID | 40 | 51 | — |
| RANKIN MOTEL AND TRAILER PARK | ASHTON, ID | 39 | 61 | — |
| SALISHAN POINT | PRIEST RIVER, ID | 38 | 0 | — |
| ASHLEY ESTATES WATER ASSN | RATHDRUM, ID | 38 | 81 | — |
| USFS TINCUP HIKER TRANSFER CP | JEROME, ID | 38 | 2 | — |
| AUTUMN COVE MOBILE HOME COURT | OREM, ID | 38 | 22 | — |
| KAREY LANE WELL INC | IDAHO FALLS, ID | 38 | 16 | — |
| WHITE KNOB RV PARK | MACKAY, ID | 38 | 27 | — |
| WHITE KNOB MOTEL AND POOL | MACKAY, ID | 38 | 21 | — |
| USFS MEADOW LAKE CAMPGROUND | SALMON, ID | 38 | 12 | — |
| LODGE HAVEN WATER COMPANY | SANDPOINT, ID | 37 | 87 | — |
| BLM MICA BAY BOATERS PARK | COEUR D ALENE, ID | 37 | 7 | — |
| SUNRISE HILLS WATER ASSN INC | WORLEY, ID | 37 | 9 | — |
| CRYSTAL SPRINGS WATER SYSTEM | WORLEY, ID | 37 | 0 | — |
| FERNAN ESTATES CORPORATION | COEUR D ALENE, ID | 37 | 68 | — |
| USFS PRICE VALLEY GUARD STATION | MCCALL, ID | 37 | 2 | — |
| USFS MCCREA BRIDGE CAMPGROUND | IDAHO FALLS, ID | 37 | 6 | — |
| MIDAS WATER SYSTEM | SANDPOINT, ID | 36 | 22 | — |
| DERUYTERS DAIRY HOUSING | MARSING, ID | 36 | 25 | — |
| IDAHO TIMBER CORP | MERIDIAN, ID | 36 | 57 | — |
| BOISE HOLCOMB WATER USERS ASSOC. INC | BOISE, ID | 36 | 20 | — |
| WEST MOUNTAIN COTTAGES INC | MERIDIAN, ID | 36 | 46 | — |
| USFS PRIEST LAKE RANGER STATION | PRIEST RIVER, ID | 35 | 20 | — |
| ALBENI FALLS BLDG SUPPLY INC | OLDTOWN, ID | 35 | 24 | — |
| PHILLIPS RANCH | CLARK FORK, ID | 35 | 32 | — |
| SILVER WATER ASSN | BAYVIEW, ID | 35 | 15 | — |
| ALL SEASONS LAKE OWNERS ASSN | SPOKANE VALLEY, ID | 35 | 15 | — |
| MURRAY WATER ASSN INC | MURRAY, ID | 35 | 245 | — |
| USFS MUSSELSHELL WORK CENTER | KAMIAH, ID | 35 | 28 | — |
| USFS ELK CREEK CAMPGROUND | KAMIAH, ID | 35 | 5 | — |
| DALE AND JILLS SPORTING GOODS | KAMIAH, ID | 35 | 18 | — |
| WESTERN STATES EQUIPMENT | LEWISTON, ID | 35 | 13 | — |
| CALDWELL CAMPGROUND #2 | CALDWELL, ID | 35 | 29 | — |
| SUNNYRIDGE I SUBD | NAMPA, ID | 35 | 375 | — |