63-1009 — EFFECT OF TAX DEED AS CONVEYANCE

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    63-1009.  EFFECT OF TAX DEED AS CONVEYANCE. The deed conveys to the
grantee the absolute title to the land described therein, free of all
encumbrances except mortgages of record to the holders of which notice has not
been sent as provided in section 63-1005, Idaho Code, any lien for property
taxes which may have attached subsequently to the assessment and any lien for
special assessments.