Current through the 2024 Regular Session
Section 50-1823 - TAX DEED - FORM AND CONTENTS - TITLE CONVEYEDThe matters recited in the delinquency entry must be recited in the deed to the city, and such deed duly acknowledged or proved shall be prima facie evidence in that:
(1) the property was assessed as required by law; (2) that the property was equalized as required by law; (3) that the assessments were levied in accordance with law; (4) that the assessments were unpaid; (5) that at the proper time the delinquency entry was made as prescribed by law and by the proper officer; (6) that the property was unredeemed; (7) that the person who executed the deed was the proper officer of the city. Such deed duly acknowledged and proved shall be prima facie evidence of the regularity of all proceedings for the assessments up to and including the execution and delivery of the deed. The said deed shall convey to the grantee the right, title, and interest in the property as provided in section 63-1009, Idaho Code.[50-1823, added 1967, ch. 429, sec. 378, p. 1249; am. 2016, ch. 273, sec. 5, p. 754.]Amended by 2016 Session Laws, ch. 273,sec. 5, eff. 3/30/2016.