Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-1011
Possession under tax deed conclusive as to regularity of proceedings
# (1)
Any and all tax deeds issued by counties, or any other municipal or quasi-municipal corporations of the state of Idaho, authorized by law to issue deeds for delinquencies or assessments, shall, when the property has been sold by such counties or other municipal or quasi-municipal corporations and held and peaceably possessed by the purchaser or his successors in interest for more than one (1) year and upon which the purchaser or his successors in interest have paid all property taxes lawfully assessed thereon for such period, be conclusive as to the regularity and validity of all proceedings required by law to be done in making the levy, assessment, or sale of such property for the delinquency or assessment for which such property was sold.
# (2)
No action shall be maintained to contest any delinquency or assessment, or the proceedings upon which the tax deed has been issued after such property has been sold by the taxing agency, and the purchaser or his successors in interest have paid all property taxes legally levied or assessed thereon for a period of one (1) year, and such purchaser’s deed from such county or other taxing agency, shall be conclusive evidence of the doing of each and all of the acts, and taking of each and all proceedings required by law as to the issuance of a valid tax deed to such property.
Amendment history
63-1011 added 1996, ch. 98, sec. 11, p. 386; am. 2001, ch. 193, sec. 2, p. 658.
Source: view the official text
In this chapter (15 sections)
- 63-1001 · Effect of delinquency — Interest rate
- 63-1002 · Payment of delinquency — Order — Receipt
- 63-1003 · Lien and effect of delinquency
- 63-1004 · Payment of delinquency on segregated property
- 63-1005 · Pending issue of tax deed — General provisions — Notice
- 63-1006 · Hearing and issuance of tax deed
- 63-1007 · Redemption — Expiration of right
- 63-1008 · Effect of tax deed as evidence
- 63-1009 · Effect of tax deed as conveyance
- 63-1010 · Deeds upon redemption
- 63-1011 · Possession under tax deed conclusive as to regularity of…
- 63-1012 · Sale of personal property upon delinquency
- 63-1013 · Warrants of distraint — Service and execution
- 63-1014 · Removal or sale or repossession of personal property before…
- 63-1015 · Apportionment of proceeds from redemption