I just pulled up the list again to see how things have changed since this request was originally made. There are still plenty of choices available but most do have CCR's. I wouldn't rule those out too fast since they do protect your property value as long as you agree with the requirements. For example, if you don't have any CCR's and build a new home on it, then the neighbor brings on a 1968 single wide mobile home and starts raising pigs, your property value will drop!
One of the lots available is in South Boise for only $25,000 as a bank owned property. It had sold back in 2005 at the peak of the market for $128,000! There is a 10 acre parcel where the seller will carry the contract at 6% with only $5,000 down. (I don't know the rest of the terms of the financing yet so I can't do an APR calculation). There are also some new listings in an equestrian community on one acre lots for only $49,900.
Ironically, with your screen name as "Jteacher", that the best potential lot would be listed on "School". It is a 0.6 acre lot in Kuna with no CCR's for $32,500. I have four listings here on Trulia of homes to be built in Kuna so you can use that as a benchmark for cost to build. We would have to put in well and septic systems, etc., so the cost would be higher and we would have to adjust for the lot cost difference but we would be glad to price it out.
Keep in mind that in that part of Kuna, we can do Rural Development loans with 100% financing for the whole package! We might even be able to factor in closing costs for you!