Idaho § 63-1008 - Effect of tax deed as evidence
Full text of Idaho Idaho Statutes § 63-1008 — Effect of tax deed as evidence, with citation guidance and answers to common questions.
§ 63-1008. Effect of tax deed as evidence
(1) The matters recited in the delinquency must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:
(a) The property was appraised and assessed as required by law;
(b) The property was equalized as required by law;
(c) The property taxes were levied in accordance with law;
(d) The property taxes were not paid;
(e) The delinquency took effect at the proper time as prescribed by law;
(f) The property was not redeemed;
(g) The person who executed the deed was the proper officer;
(h) Where the real property was sold to pay property taxes on personal property that the real property belonged to the person liable to pay the property tax.
(2) The deed duly acknowledged or proved is prima facie evidence of the regularity of all other proceedings, from the assessment by the assessor inclusive up to the execution of the deed.
[63-1008 added 1996, ch. 98, sec. 11, p. 386.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-1008
What does Idaho Statutes § 63-1008 cover?
Section 63-1008 ("Effect of tax deed as evidence") 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 § 63-1008?
A common citation format is "Idaho Statutes § 63-1008" (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 § 63-1008 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.