Delinquent Real Property Taxes
Delinquent Real Property Taxes (Idaho Code 63-1002)
Any payments received will be applied to the oldest delinquency or tax of record. If real property taxes are not paid within three years, the Tax Collector shall deed the property to the county. Before doing this, the tax collector will issue a Pending Issue of Tax Deed to any person holding a recorded interest in the property by certified mail. A party of interest may file a written request to be notified of a delinquency prior to deeding to the county. An Affidavit of Compliance must be recorded as proof of any notifications to any recorded property owners or parties of interest. Additional notification of delinquencies shall be published in a local newspaper for four consecutive weeks prior to deeding. Idaho Code 63-1007 allows the recorded owner to redeem the property prior to the sale by the Commissioners by paying all delinquent year’s and the current year’s taxes.