Section 43-715 - DELINQUENT ASSESSMENTS - SALE OF RIGHTS TO TAX DEED - PURCHASER'S RIGHTS AFTER REDEMPTION PERIOD(1) After the delinquency list has been filed with the county recorder and prior to the expiration of the period of redemption, the board may by written assignment convey its right to tax deed on any delinquency entry to any person paying to the treasurer the amount of such delinquency entry, together with the penalty and interest to the date of assignment as required in case of redemption. Whereupon, the treasurer shall note such assignment opposite the entry on his list of delinquency entries and in case of subsequent redemption thereof, he shall pay the amount so received in redemption to the assignee upon surrender of the tax certificate reassigned to the district; provided, however, that no assignment shall be made unless all prior assessments against the lands covered by such delinquency entry be first fully paid.(2) When the board exercises its discretionary assignment rights under subsection (1) of this section, any person shall be entitled to become a purchaser of the rights of the district in any unredeemed delinquency entry and the board shall make to the purchaser a proper tax certificate therefor upon receipt of said sums in cash.(3) After the expiration of the period of redemption, the owner of any tax certificate shall be entitled to tax deed thereon upon delivering to the treasurer his tax certificate from the district, with proper assignments from any previous owner; or, in case of the loss of the tax certificate, of satisfactory proof that he is the owner of the tax certificate; provided, that notice of the pending issuance of tax deed has been served as required by section 43-717, Idaho Code, and that, after compliance with section 43-719(1) or (2), Idaho Code, the board has directed the treasurer to issue the tax deed. Any tax certificate upon which tax deed has not been claimed by the owner of the tax certificate within two (2) years from the expiration of the period of redemption shall become null and void.[(43-715) C.S., sec. 4389F, as added by 1925, ch. 128, sec. 1, p. 173; am. 1929, ch. 44, sec. 1, p. 53; I.C.A., sec. 42-713; am. 1994, ch. 144, sec. 2, p. 317; am. 2016, ch. 134, sec. 1, p. 398.]Amended by 2016 Session Laws, ch. 134,sec. 1, eff. 7/1/2016.