Towns
| State | City/Town | Town Title |
|---|---|---|
| Idaho | Lenore | Lenore, ID |
| Idaho | Letha | Letha, ID |
| Idaho | Lewiston | Lewiston, ID |
| Idaho | Lewisville | Lewisville, ID |
| Idaho | Lowman | Lowman, ID |
| Idaho | Lucile | Lucile, ID |
| Idaho | Mackay | Mackay, ID |
| Idaho | Macks Inn | Macks Inn, ID |
| Idaho | Malad City | Malad City, ID |
| Idaho | Malta | Malta, ID |
| Idaho | Marsing | Marsing, ID |
| Idaho | May | May, ID |
| Idaho | Mccall | Mccall, ID |
| Idaho | Mccammon | Mccammon, ID |
| Idaho | Medimont | Medimont, ID |
| Idaho | Melba | Melba, ID |
| Idaho | Menan | Menan, ID |
| Idaho | Meridian | Meridian, ID |
| Idaho | Mesa | Mesa, ID |
| Idaho | Middleton | Middleton, ID |
| Idaho | Midvale | Midvale, ID |
| Idaho | Minidoka | Minidoka, ID |
| Idaho | Monteview | Monteview, ID |
| Idaho | Montpelier | Montpelier, ID |
| Idaho | Moore | Moore, ID |