US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-717.  DELINQUENCY ENTRIES -- SERVICE OF NOTICE OF PENDING ISSUANCE OF
TAX DEED -- EXCLUSIVE PROCEDURE FOR JUDICIAL REVIEW. (1) The treasurer of the
district wherein the property for which a tax deed may issue, or the owner of
the tax certificate, shall serve or cause to be served written notice of
pending issuance of tax deed upon the record owner or owners and parties in
interest of record in the following exclusive manner:
    (a)  By serving or causing to be served a copy of such notice by certified
    mail with return receipt demanded upon the record owner or owners and
    parties in interest of record at their last known address, such service of
    notice to be made no more than five (5) months nor less than two (2)
    months before the time set for the tax deed to issue;
    (b)  In the event that such notice is served as above described and
    returned undelivered and after reasonable and diligent search and inquiry
    in attempting to locate and serve the record owner or owners and parties
    in interest of record, then by publishing a summary of such notice in a
    newspaper having general circulation in the county wherein the property is
    situated. Such publication must be made at least once a week for four (4)
    consecutive weeks, the last publication of which is to be no more than two
    (2) months nor less than fourteen (14) days before the time set for the
    tax deed to issue.
    (c)  For purposes of paragraph (b) of this section, an examination of the
    ownership records maintained by the assessor of the county in which the
    property is located in accordance with section 63-307, Idaho Code, and an
    examination of the current telephone directory for the area where the
    property is located, shall be deemed a reasonable and diligent search and
    inquiry in attempting to locate and serve the record owner or owners and
    parties in interest of record.
    (2)  The record owner or owners and parties in interest of record shall be
liable for and shall pay to the treasurer or to the owner of the tax
certificate all reasonable costs and fees in the preparation, service and
publication of such notice and such reasonable costs shall become a lien upon
the property in favor of the district or the owner of the tax certificate and
shall be added to the delinquent assessment.
    (3)  Such notice and summary thereof must contain the following items:
    (a)  The name and last known address of the record owner or owners;
    (b)  An accurate description of the property for which the delinquency
    entry has been made, or, in lieu thereof, the irrigation district
    assessment number assigned to the property in the assessment roll of the
    district, and either:
         i.  A street address or other information which would be of
         assistance to the public in ascertaining the location of the
         property; or
         ii. The name and telephone number of a person, firm or business
         office from whom information concerning the location of the property
         may be obtained;
    (c)  The year for which the assessment was levied and for which the
    assessment is delinquent;
    (d)  An itemized statement showing assessment, penalty, interest and all
    costs and fees incident to the delinquency entry and such notice up to and
    including the date of the making of such notice;
    (e)  The date the delinquency entry was made;
    (f)  The time, date, place at which, and by whom the tax deed will issue;
    and
    (g)  A statement that the record owner or owners or any party in interest
    shall have adequate opportunity to be heard by the board, to confront and
    cross-examine any evidence or witness against the record owner or owners,
    and obtain and present evidence on behalf of the record owner or owners or
    any party in interest. Such statement shall also contain notice of to whom
    written inquiries and objections shall be directed concerning the notice
    and information contained therein and by what date such inquiries and
    objections must be received. Verbal inquiries and objections shall not be
    considered for any purpose.
    (h)  A statement that a hearing before the board and judicial review of
    the board's decision are the exclusive remedies for challenging the
    issuance of the tax deed and that no other action can be taken to
    determine the validity of a properly executed tax deed and that the tax
    deed conveys complete title to the described land to the grantee named in
    the tax deed.
    (4)  Judicial review of a decision of the board as provided in section
43-719(2), Idaho Code, shall be the exclusive method for judicial
determination of the regularity of all proceedings from the assessment by the
board, inclusive, up to the execution of the tax deed, and no separate or
independent action shall lie for the determination of the regularity of those
proceedings.
    (5)  Any party in interest may file a written request for such notice in
the office of the treasurer of the district wherein the property for which the
delinquency entry has been made is situated.  Such request shall contain the
following items:
    (a)  The name and address of the record owner or owners;
    (b)  An accurate description of the property covered by the interest, or,
    in lieu thereof, the irrigation district assessment number used in
    assessing the same;
    (c)  The name and address of the party in interest;
    (d)  An accurate description of the interest held; and
    (e)  The date of termination of the interest held.
    (6)  If a record owner or owners or a party in interest shall have actual
knowledge of the notice of pending issuance of a tax deed or that issuance of
a tax deed is pending, it shall be deemed sufficient notice under this
section.
    (7)  Service shall be deemed completed upon depositing the certified
mailing containing the original or a copy of the notice of pending issuance of
tax deed with return receipt demanded in any United States post office mail
box, or upon physical delivery of such notice or copy thereof by the treasurer
or by the owner of the tax certificate or by appointed agent of either, to the
record owner or owners or party in interest, or upon the date of last
publication.