Idaho Code 43-720 – Tax Deed — Recitals — Effect as Evidence — Title Conveyed
Current as of: 2023 | Check for updates
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The matters recited in the delinquency entry must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:
(1) Benefits were apportioned to the property as required by law or water rights were properly allocated to the property.
Terms Used In Idaho Code 43-720
- 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
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: includes a corporation as well as a natural person;
Idaho Code 73-114Property: includes both real and personal property. See Idaho Code 73-114 State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(2) The assessment was levied in accordance with law.
(3) The assessment was equalized as required by law.
(4) The assessment, together with statutory penalties, interest and any other charges, was unpaid.
(5) At the proper time the delinquency entry was made as prescribed by law and by the proper officer.
(6) The property was unredeemed within the time allowed by the first paragraph of section 43-712, Idaho Code.
(7) The person who executed the tax deed was the proper officer. Such deed duly acknowledged and proved is prima facie evidence of the regularity of all other proceedings for the assessment, inclusive, up to the execution of the deed. The deed conveys to the grantee the absolute title to the lands described therein, free of all encumbrances, except purchase contracts, mortgages, deeds of trust or leases of record to the holders of which notice as has not been sent as in this chapter provided, any lien for assessments that have attached subsequent to the assessment resulting in the issuance of the tax deed, and any lien for state and county taxes. For purposes of this section, the term "encumbrances" does not include any easements, highways or rights-of-way of any type, whether public or private.
Any number of descriptions of land in the same district may be included in one (1) deed where the certificates are held by one (1) person, or the district.