Idaho Code 43-716 – Delinquent Assessments — Issuance of Tax Deed — General Provisions
Current as of: 2023 | Check for updates
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Terms Used In Idaho Code 43-716
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- District: means an irrigation district organized under the provisions of title 43, Idaho Code. See Idaho Code 43-714A
- Property: includes both real and personal property. See Idaho Code 73-114
- Tax certificate: means a written assignment of a district’s right to a tax deed as provided in section 43-715, Idaho Code. See Idaho Code 43-714A
- Treasurer: means the duly appointed officer of an irrigation district, and his or her deputies or employees. See Idaho Code 43-714A
If the property is not redeemed within three (3) years from the date of delinquency entry, the treasurer of the district or his successor in office must make to the district or to the owner of the tax certificate, a tax deed to the property. However, the district or the owner of the tax certificate shall not be entitled to a tax deed for such property until;[:] (1) a notice of pending issuance of tax deed be served, as required in section 43-717, Idaho Code; and (2) an affidavit of compliance be filed, as required in section 43-718, Idaho Code.