2013 Idaho Statutes
Title 43 - IRRIGATION DISTRICTS
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-720 - TAX DEED -- RECITALS -- EFFECT AS EVIDENCE -- TITLE CONVEYED.

(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.