2005 Idaho Code - 63-1011 — POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF PROCEEDINGS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 10
      COLLECTION OF DELINQUENCY ON REAL, PERSONAL AND OPERATING PROPERTY
    63-1011.  POSSESSION UNDER TAX DEED CONCLUSIVE AS TO REGULARITY OF
PROCEEDINGS. (1) Any and all tax deeds issued by counties, or any other
municipal or quasi-municipal corporations of the state of Idaho, authorized by
law to issue deeds for delinquencies or assessments, shall, when the property
has been sold by such counties or other municipal or quasi-municipal
corporations and held and peaceably possessed by the purchaser or his
successors in interest for more than one (1) year and upon which the purchaser
or his successors in interest have paid all property taxes lawfully assessed
thereon for such period, be conclusive as to the regularity and validity of
all proceedings required by law to be done in making the levy, assessment, or
sale of such property for the delinquency or assessment for which such
property was sold.
    (2)  No action shall be maintained to contest any delinquency  or
assessment, or the proceedings upon which the tax deed has been issued after
such property has been sold by the taxing agency, and the purchaser or his
successors in interest have paid all property taxes legally levied or assessed
thereon for a period of one (1) year, and such purchaser's deed from such
county or other taxing agency, shall be conclusive evidence of the doing of
each and all of the acts, and taking of each and all proceedings required by
law as to the issuance of a valid tax deed to such property.