There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 63-1009 — EFFECT OF TAX DEED AS CONVEYANCE
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.
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