[map] Idaho

Statute 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.”

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 / highest bid. (Sec. 31-808). “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 tax deed to the county.”

Costs: According to (Sec. 31-808), “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 property. No deed for any real estate purchased pursuant to the provisions of this section shall be delivered to a purchaser until such deed has been recorded in the county making the sale.”

Redemption Period: Not applicable (Sec. 63-1007). “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.”

Deed Assigned at Foreclosure to: The purchaser (Sec. 63-1006). “If the county commissioners shall find that the county tax collector has conformed to the requirements of section 63-1005, Idaho Code, and that a delinquency was owing on the property described and that such delinquency has not been paid, the county commissioners shall immediately direct the county tax collector to issue a tax deed in favor of the county.”

Idaho Contacts
number of Counties: 44

Ada County
200 W. Front St., 3rd Floor
Delinquent Property Tax Division
Boise, ID 83702-7300
Phone: (208) 287-7000

Bannock County
624 E. Center
Delinquent Property Tax Division
Pocatello, ID 83205-4016
Phone: (208) 236-7210

Bingham County
501 N. Maple
Delinquent Property Tax Division
Blackfoot, ID 83221-1700
Phone: (208) 785-5005

Bonneville County
605 N. Capital Ave
Delinquent Property Tax Division
Idaho Falls, ID 83402-3582
Phone: (208) 529-1350

Canyon County
1115 Albany
Delinquent Property Tax Division
Caldwell, ID 83605-3522
Phone: (208) 454-7504
Kootenai County

451 Government Way
County Courthouse
Coeur D Alene, ID 83814-2988
Phone: (208) 769-4450

Latah County
522 South Adams
County Courthouse
Moscow, ID 83843-0568
Phone: (208) 882-8580

Madison County
134 East Main
County Courthouse
Rexburg, ID 83440-0389
Phone: (208) 356-3662

Nez Perce County
1230 Main Street
County Courthouse
Lewiston, ID 83501-1975
Phone: (208) 799-3090

Twin Falls County
425 Shoshone St. North
County Courthouse
Twin Falls, ID 83301-6153
Phone: (208) 736-4000