Idaho § 43-1508 - Disposition of properties acquired by tax title

§ 43-1508. Disposition of properties acquired by tax title

(1) Any irrigation district holding a tax deed issued pursuant to section 43-716 or 43-724 , Idaho Code, shall be entitled to the same rights as a private purchaser, including the right to lease, sell, or retain the property or remove the water from the property.

(2) The district may sell property as follows:

(a) Prior to offering the property for sale, the district shall publish notice in a newspaper having general circulation in the county in which the property is situated at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) months and no less than fourteen (14) days before the time set for the auction. The notice shall contain the same information provided in section 43-717 (3), Idaho Code.

(b) The property shall be sold to the highest bidder. The board of directors shall, at a regular or special meeting of the board, set the minimum acceptable bid, which shall include all assessments owing up to the issuance of the tax deed, any interest and penalties, all costs associated with the sale of the property, and all costs associated with maintaining the property prior to sale.

(c) The proceeds from the sale of the property shall be apportioned as follows:

(i) The district shall retain funds equal to the minimum acceptable bid, set pursuant to paragraph (b) of this subsection and all costs associated with the compliance of this section. Any remaining proceeds shall be considered excess proceeds.

(ii) Within thirty (30) days of the sale, the district shall notify the owners of record of the property and parties in interest at the time the tax deed was issued of such sale and the amount of excess proceeds in the same manner as the notice provided for in section 43-717 , Idaho Code. Such owners of record and parties in interest may make claim on the excess proceeds in writing. The claim shall include at least the:

1. Name and current mailing address of the owners of record;

2. Address of the property in question;

3. Basis for the claim; and

4. Copies of any deeds or other documents evidencing ownership or interest at the time the tax deed was issued on the property. Such claim shall be received no later than (60) days after the date of the notice.

(iii) Within sixty (60) days of the date a valid claim on the proceeds is received by the district, the district shall make payment to the owners of record or parties of interest.

(iv) Any excess proceeds not claimed as provided in this paragraph, shall be retained by the district for the general use of the district.

(d) The district may convey title by deed executed and acknowledged by the president and secretary of the district.

(e) Any sale of property by the district shall vest in the purchaser all of the right, title, and interest of the district in the property, but excluding easements, highways, and rights-of-way owned by the county, unless expressly conveyed.

(f) In addition to the purchase price, a purchaser of property acquired by tax deed shall pay all fees required by law for the transfer of property.

(g) 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 where the property is situated.

(3) The district may retain property acquired by tax deed for lease or the district’s own use and possession, after adoption of a resolution by the board of directors. Notice of such determination shall be as provided in subsection (2)(a) of this section, including the date and time of the meeting for the decision of the board of directors and to hear any objections against such determination.

(4) Any right to redemption, as provided in section 43-712 , Idaho Code, shall be discharged when:

(a) The board adopts a resolution to retain the property;

(b) The district attempts to sell the property and the board adopts a resolution outlining compliance with the requirements of subsection (2) of this section; or

(c) The board adopts a resolution to remove the water in compliance with the requirements of subsection (5) of this section.

(5) The district may remove the water from any property acquired by tax deed after adoption of a resolution by the board of directors.

(a) If the right to redemption has not been discharged, the district shall provide notice of such election as provided in subsection (2)(a) of this section, including the date and time of the meeting for the election of the board of directors and to hear any objection against such determination.

(b) Upon removal of the water from the property, all outstanding assessments, penalties, interests, or other charges shall be considered canceled, the property shall no longer be entitled to water from the district, and the water apportioned to said property may be apportioned to different properties within the district’s authorized service area.

(c) Once the district removes the water from the property, the district may dispose of the property, in any manner, without further notice.

[43-1508, added 1935 (1st E.S.), ch. 53, sec. 1, p. 141; am. 1937, ch. 39, sec. 1, p. 49; am. 2024, ch. 157, sec. 3, p. 609.]