2005 Idaho Code - 63-1008 — EFFECT OF TAX DEED AS EVIDENCE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    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.