Idaho § 43-718 - Affidavit of compliance
Full text of Idaho Idaho Statutes § 43-718 — Affidavit of compliance, with citation guidance and answers to common questions.
§ 43-718. Affidavit of compliance
(1) At least five (5) days before the tax deed is to be issued, the treasurer or the owner of the tax certificate shall make an affidavit of compliance stating that he or she has complied with the conditions of issuance of notice of pending issuance of tax deed described in section 43-717 , Idaho Code, and stating particularly the facts relied on as constituting such compliance.
(2) Such affidavit shall be delivered to the secretary of the district to be by such officer entered on the records of his or her office and carefully preserved among the files of such office. The treasurer or the owner of the tax certificate shall also cause to be filed with the secretary of the district an affidavit by the publisher of each newspaper in which notice of the pending issuance of the tax deed was printed and published, which affidavits of publication shall be filed and preserved among the files of the office of such secretary. Such record or affidavit shall be prima facie evidence that such notice has been given.
(3) Any person who knowingly and intentionally swears falsely to facts averred in such affidavit shall be guilty of perjury and be punished by fine of not more than three hundred dollars ($300).
[43-718, added 1994, ch. 144, sec. 5, p. 321.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 43-718
What does Idaho Statutes § 43-718 cover?
Section 43-718 ("Affidavit of compliance") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 43-718?
A common citation format is "Idaho Statutes § 43-718" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 43-718 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.