US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-720.  TAX DEED -- RECITALS -- EFFECT AS EVIDENCE -- TITLE CONVEYED. The
matters recited in the delinquency entry must be recited in the deed, and such
deed duly acknowledged or proved is prima facie evidence that:
    (1)  Benefits were apportioned to the property as required by law or water
rights were properly allocated to the property.
    (2)  The assessment was levied in accordance with law.
    (3)  The assessment was equalized as required by law.
    (4)  The assessment, together with statutory penalties, interest and any
other charges, was unpaid.
    (5)  At the proper time the delinquency entry was made as prescribed by
law and by the proper officer.
    (6)  The property was unredeemed within the time allowed by the first
paragraph of section 43-712, Idaho Code.
    (7)  The person who executed the tax deed was the proper officer. Such
deed duly acknowledged and proved is prima facie evidence of the regularity of
all other proceedings for the assessment, inclusive, up to the execution of
the deed. The deed conveys to the grantee the absolute title to the lands
described therein, free of all encumbrances except mortgages of record to the
holders of which notice as has not been sent as in this chapter provided, and
except any lien for assessments which have attached subsequent to the
assessment resulting in the issuance of the tax deed and except any lien for
state and county taxes.
    Any number of descriptions of land in the same district may be included in
one (1) deed where the certificates are held by one (1) person, or the
district.