Idaho Code 55-1514 – Separate Taxation — Lien — Tax Deed
Current as of: 2023 | Check for updates
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Notwithstanding any contrary or inconsistent provision of the Idaho Code or of this act, property taxes, assessments, special assessments, and all special taxes or charges of the state of Idaho or of any political subdivision thereof, or other lawful taxing or assessing body, which are authorized by law to be assessed against or levied upon real or personal property shall be assessed against and levied upon each condominium and not upon the group of condominiums as a whole, and such tax, assessment or charge on each such condominium shall constitute a lien solely thereon.
A person acquiring or entitled to the issuance of a tax deed conveying the interest of any condominium owner, shall acquire only an interest subject to such provisions of this act as may be applicable, and subject to all lawful terms, provisions, covenants, conditions, and limitations which may apply thereto and appear in any recorded declaration, plat, deed or by-laws then in force and affecting such interest.
Terms Used In Idaho Code 55-1514
- Deed: The legal instrument used to transfer title in real property from one person to another.
- 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