None of the 44 counties in Idaho offer tax lien certificates; instead they offer tax deeds.
Summary: (1) If real property on which there is a delinquency is not redeemed within three (3) years from the date of delinquency, the county tax collector of the county wherein such property is situated must make, in favor of said county, a tax deed for such property (Sec. 63-1005). The deed conveys to the grantee the absolute title to the land described therein, free of all encumbrances except mortgages of record to the holders of which notice has not been sent as provided in Section 63-1005, Idaho Code, any lien for property taxes which may have attached subsequently to the assessment and any lien for special assessments. (Sec. 63-1009). Such property may be sold at public auction to the highest bidder (Sec. 31-808). Should the county be unable to sell at a public auction any real or personal property belonging to the county, including property acquired by tax deed, it may sell the property without further notice by public or private sale upon such terms and conditions as the county deems necessary. Distribution of the proceeds of sale shall be as set forth in subsection (2) of this section.
Law: Idaho Code, Title 31, Chapter 8, “Powers and Duties of Board of Commissioners,” and Title 63, Chapter 10, “Collection of Delinquency on Real, Personal, and Operating Property.”
Tax Sale List: Generally most Idaho tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.
Contact: County Tax Collectors (Sec. 63-1002).
Interest Rate: Not applicable.
Auction Type: Tax Deed (Sec. 31-808, Sec. 63-1011).
Bidding Procedure: Premium Bid. The property shall be sold to the highest bidder. However, the board of county commissioners may reserve the right to reject any and all bids and shall have discretionary authority to reject or accept any bid which may be made for an amount less than the total amount of all delinquent taxes, late charges, costs and interest which may have accrued against any property so offered for sale, including the amount specified in the in the tax deeds to the county. (Sec. 31-808).
Costs: In addition to the purchase price, a purchaser of county property, including property acquired by tax deed, shall pay all fees required by law for the transfer of this section shall be delivered to a purchaser until such deed has been recorded in the county making the sale. (31-808)
Redemption Period: Yes (Sec.63-1007)
Deed Assigned at Foreclosure to: (4) Any sale of property by the county shall vest in the purchaser all of the right, titles and interest of the county in the property, including all delinquent taxes which have become a lien on the property since the date of issue of the tax deed, if any. (Sec. 31-808)
TITLE 63
REVENUE AND TAXATION
CHAPTER 10
COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
63-1005. PENDING ISSUE OF TAX DEED — GENERAL PROVISIONS — NOTICE.
(1) If real property on which there is a delinquency is not redeemed within three (3) years from the date of delinquency, the county tax collector of the county wherein such property is situated must make, in favor of said county, a tax deed for such property. However, the county shall not be entitled to a tax deed for such real property until:
(a) A notice of pending issue of tax deed has been given; and
(b) An affidavit of compliance has been recorded.
(2) The county tax collector of the county wherein the real property for which a tax deed may issue shall serve or cause to be served written notice of pending issue of tax deed upon the record owner or owners and parties in interest of record in the following exclusive manner:
(a) By serving or causing to be served a copy of such notice by certified mail with return receipt demanded upon the record owner or owners and parties in interest of record at their last known address, such service of notice to be made no more than five (5) months nor less than two (2) months before the time set for the tax deed to issue;
(b) In the event that such notice is served as above described and returned undelivered after attempting to locate and serve the record owner or owners and parties in interest of record, by publishing a summary of such notice in a newspaper having general circulation in the county wherein the real property is situated. Such publication must be made at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) months or less than fourteen (14) days before the time set for the tax deed to issue.
(3) The record owner or owners and parties in interest of record shall be liable and pay to the county tax collector all costs and fees in the preparation, service and publication of such notice and the tax deed process and such costs shall become a perpetual lien upon the property in favor of the county tax collector.
(4) Such notice and summary thereof must contain the following items:
(a) The name and last known address of the record owner or owners;
(b) An accurate description of the property on which the delinquency stands, or, in lieu thereof, the tax number of record or parcel number used in assessing the same;
(i) A street address or other information which would be of assistance to the public in ascertaining the location of the property; or
(ii) The name and telephone number of a person, firm or business office from whom information concerning the location of the property may be obtained;
(c) The year for which the property tax was assessed and for which the delinquency exists;
(d) An itemized statement detailing the delinquency and all costs and fees incident to the delinquency and notice up to and including the date of the making of such notice;
(e) The date the delinquency occurred;
(f) The time, date, place at which, and by whom the tax deed will issue; and
(g) A statement that the record owner or owners or any party in interest shall have adequate opportunity to be heard, to confront and cross-examine any evidence or witness against the record owner or owners, and obtain and present evidence on behalf of the record owner or owners or any party in interest. Such statement shall also contain notice of to whom inquiries and objections shall be directed concerning the notice and information contained therein and by what date such inquiries and objections must be received.
(5) Any party in interest may file a written request for such notice in the office of the county tax collector of the county wherein the property for which the delinquency stands have been made is situated. Such request shall contain the following items:
(a) The name and address of the record owner or owners;
(b) An accurate description of the property covered by the interest, or, in lieu thereof, the tax number of record or parcel number used in assessing the same;
(c) The name and address of the party in interest;
(d) An accurate description of the interest held; and
(e) The date of expiration of the interest held.
(6) If a record owner or owners or a party in interest shall have actual notice of the notice of pending issue of tax deed or that issuance of a tax deed is pending, it shall be deemed sufficient notice under this section.
(7) Service shall be deemed completed upon depositing the certified letter containing the original or a copy of the notice of pending issue of tax deed with return receipt demanded in any United States post office, or upon physical delivery of such notice or copy thereof by the county tax collector or his appointed agent to the record owner or owners or party in interest, or upon the date of last publication.
(8) No less than five (5) working days prior to the date on which the tax deed shall be issued, the county tax collector shall make an affidavit of compliance stating that he has complied with the conditions of issuance of notice of pending issue of tax deed described in this section, and stating particularly the facts relied on as constituting such compliance.
(9) Such affidavit shall be recorded in the office of the county recorder. Such record of affidavit shall be prima facie evidence that such notice has been given.
(10) Any person who knowingly and intentionally swears falsely to facts averred in any affidavit shall be guilty of perjury and be punished by a fine of not more than three hundred dollars ($300).
TITLE 63
REVENUE AND TAXATION
CHAPTER 10
COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
63-1007. REDEMPTION — EXPIRATION OF RIGHT. (1) After the issuance of a tax deed, real property may be redeemed only by the record owner or owners, or party in interest, up to the time the county commissioners have entered into a contract of sale or the property has been transferred by county deed. In order to redeem real property, the record owner or owners, or party in interest, shall pay any delinquency including the late charges, accrued interest, and costs, including, but not limited to, title search and other professional fees. The property taxes accrued against such property subsequent to the issuance of a tax deed to the county shall be extended upon a valuation to be given by the assessor upon application of the tax collector. The property taxes shall be computed according to the authorized levies for the year or years to be extended, including the current calendar year which shall be calculated using the previous year’s levies until the current levies are authorized.
(2) Should such payments be made, a redemption deed shall be issued by the county tax collector into the name of the redemptioner and the rights, title and interest acquired by the county shall cease and terminate; provided however, that such right of redemption shall expire fourteen (14) months from the date of issuance of a tax deed to the county, in the event the county commissioners have not extinguished the right of redemption by contract of sale or transfer by county deed during said redemption period. In the event a tax deed is issued and payment is not received within fourteen (14) months of the issuance of such tax deed, then said tax deed to the county is presumptive evidence of the regularity of all proceedings prior thereto and the fee simple title, after the issuance of said tax deed, rests in the county.