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Treasurers · Module 3

Module 3: Delinquency, Tax Deeds and Redemption

What you must do when taxes go unpaid, how a tax deed is lawfully made, who can redeem, who gets the surplus, and where Idaho cases say the margin for error ends.

Last Updated: October 13, 2026 | Reading Time: 22 minutes | Idaho Code Title 63, Chapters 9 and 10; § 31-808

When Taxes Become Delinquent

Property taxes are due in full on or before December 20 of the year they are levied. The owner may pay in halves, the first by December 20 and the second by June 20, but the June grace period holds only "if the first half is totally paid."1 Miss the first half and late charges and interest attach to it. Miss the second and they attach to what remains. The late charge is 2 percent of the delinquency. Interest runs at 1 percent per month from January 1 following the year the lien attached, and not on collection costs.2

Both due dates this cycle land on a Sunday: December 20, 2026 and June 20, 2027. Section 63-217(4) makes a payment timely if it is made on the next business day when the due date falls on a Saturday, a Sunday or a legal holiday, so Monday, December 21, 2026 and Monday, June 21, 2027 are the last timely days.3 Confirm the reading with your prosecutor before December, and give the same written answer at the counter and on the phone.

You turn a missed payment into a delinquency by entering it. On or before January 1 you enter unpaid first-half taxes on the property rolls, dated January 1. On or before July 1 you enter unpaid second-half taxes.4

"Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale."

Idaho Code § 63-1001

The entry creates a perpetual lien for the taxes, late charges and interest, entitles the county to a tax deed, and is prima facie evidence that the property was assessed and the tax levied according to law.5 Chapters 9 and 10 say nothing about a published delinquent list, so ask your prosecutor what yours may contain.

The owner may pay any part of a delinquency, but the money is split among costs, charges, fees, interest, late charges and tax "in the proportion each bears to the total amount due," and goes against the oldest delinquency first. A second half is not current while the first is delinquent.6 A tax notice that never arrived does not void the tax or the collection steps.7

Who Does What

You are ex officio tax collector, and Title 63 gives you the work: the entry, the payments, the notice, the affidavit, the warrant of distraint, the deed and the redemption deed.8 The commissioners decide. You do not choose which parcels go to deed. The board hears the owner, then directs you to issue the deed or finds the notice defective. It also sets the minimum bid and holds the auction, decides hardship cancellations and personal property extensions, sets warrant fees by ordinance, and directs you to sue on an unsatisfied warrant.9

The sheriff serves and executes warrants of distraint and must return them within 90 days. A false return makes the sheriff liable to the county for double the taxes, with interest and costs.10 The clerk of the district court is ex officio auditor and recorder.11 As recorder, the clerk records your affidavit of compliance and acknowledges your tax deed. As auditor, the clerk certifies redemption proceeds for apportionment.12 The assessor values a segregated piece of a delinquent parcel and the later years you extend on a redemption.13 The prosecutor advises you and the board: see The Prosecutor as Legal Advisor to the County.

The Notice of Pending Issue of Tax Deed

"If real property on which there is a delinquency is not redeemed within three (3) years from the date of delinquency, the county tax collector ... must make, in favor of said county, a tax deed for such property. However, the county shall not be entitled to a tax deed for such real property until: (a) A notice of pending issue of tax deed has been given; and (b) An affidavit of compliance has been recorded."

Idaho Code § 63-1005(1)

Everything below is a condition of the county's title. Miss one and the owner has an argument that the deed is void.

Whom you serve: "the record owner or owners and parties in interest of record." A record owner is whoever stands on the recorder's records, and where the owners are husband and wife, notice to one is imputed to the other. A party in interest holds a recorded purchase contract, mortgage, deed of trust, security interest, lien or lease.14 Parties in interest may also file a written request for notice with you.15 A tax deed clears recorded contracts, mortgages, liens and leases only "as long as notice has been sent to the party in interest."16 A title search before you mail is the ordinary way to find them, and its cost is chargeable.

How you serve: the statute calls its method "exclusive." First, certified mail with return receipt demanded to each person at the last known address, served no more than five months and no less than two months before the time set for the deed. Second, only if the mailing is "returned undelivered after attempting to locate and serve" the person, publication of a summary in a newspaper of general circulation in the county, once a week for four consecutive weeks, the last insertion no more than two months and no less than fourteen days before the deed date. Service is complete on deposit of the certified letter, on physical delivery, or on the date of last publication. An owner or party in interest who "shall have actual notice" has sufficient notice.17

What the notice says: the owner's name and last known address; a description or parcel number, plus a street address or a contact who can locate the property; the year; "an itemized statement detailing the delinquency and all costs and fees"; the date of delinquency; the time, date, place and person by whom the deed will issue; and a statement of the right to be heard, to confront and cross-examine, and to present evidence, with the person and date for objections.18 The owners and parties in interest owe the costs of the notice and deed process, which become a perpetual lien in your favor.19

The affidavit: at least five working days before the deed issues you swear you complied, "stating particularly the facts relied on," and record it with the county recorder. The record is prima facie evidence that notice was given. Knowingly false swearing is perjury, with a fine up to $300.20 Write the affidavit from the file. If the file shows no attempt to locate a returned letter, the affidavit cannot truthfully claim one.

What the Idaho Supreme Court Has Said About Notice

Strict on who gets notice. In Sines v. Blaser (1979) a county took land after serving only one of two record owners, and the Court called notice "mandatory" and its lack "a fatal defect."21 The statute has since changed: spouses are treated as one, and actual notice counts (§§ 63-201(24), 63-1005(6)). The principle held. In Salladay v. Bowen (2017), under the irrigation district tax deed statute in Title 43, notice went only to a buyer who was neither record owner nor party in interest. The deed was void ab initio, and a district that wished to continue "must start from the beginning."22

Strict on itemizing. In Chavez v. Canyon County (2012) the county put a flat $500 administrative fee on its notices under a resolution. A flat fee is not an "itemized statement," and the notices were "deficient and void." The same opinion held the 30-day period to petition the district court under § 63-1006(4) jurisdictional.23

Strict on the new deed and the search. Cluff v. Bonner County (1995) voided a "corrected" deed the county issued to itself, without notice, after a quiet-title suit began.24 In Giacobbi v. Hall (1985) the treasurer searched county files, the phone book and the post office after a returned letter, but did not call the title company that knew the owner's address. Publication was not enough, and the owner was denied due process.25 The statute then required a "reasonable and diligent search and inquiry." The 1996 replacement says "attempting to locate and serve."

Forgiving, within limits. In Floyd v. Board of Ada County Commissioners (2019) the owner was held in the county jail while the treasurer mailed the statutory notices to his vacant house. She also wrote to him at the jail about the delinquency and the March 19 deadline to stop the deed, and he answered. The Court found actual notice under § 63-1005(6) and called the office's "paid" date stamp on returned envelopes "a troubling practice."26 In Hardy v. Phelps (2019) Boise County mailed a day late, printed the wrong hearing date, and ended publication a day short. The Court called these "mere irregularities" that did not touch substantial rights, because the county had ordered title guarantees, mailed certified to both listed addresses and by regular mail to one, searched online and in county records, and emailed a warning. It denied the county attorney fees, as "tuition" for a more precise job next time.27

Two federal cases sit under all of them. Mullane (1950) requires "notice reasonably calculated, under all the circumstances, to apprise interested parties."28 Jones v. Flowers (2006) holds that when a certified letter about a tax sale comes back unclaimed, the government must take additional reasonable steps if practicable, such as resending by regular mail or posting a notice on the door.29 The Idaho Constitution makes the same promise: no one may be "deprived of life, liberty or property without due process of law."30

Liberty Perspective: The Statute Is the Floor

Section 63-1005(2) lets you publish once a certified letter comes back undelivered "after attempting to locate and serve" the owner. Read alone, that invites a minimum: one letter, one return, one newspaper notice. The cases say the Constitution may ask for more, and a county that stops at the statute is betting on facts like Hardy. The power to take a home for taxes is delegated by the voters, and the owner's part in that arrangement is to pay or answer once he or she knows. Make sure the owner knows.

Practical Scenario: The Returned Letter

In invented Birch County, a rural parcel owned by a married couple carries a recorded deed of trust. The certified letter to the owners comes back "unclaimed." The lender's is signed for.

The treasurer could publish now. But "unclaimed" can mean a letter sitting at a post office the owners never visit. She resends by regular mail to that address and the one in the title report, posts a copy at the parcel gate, calls the number on file, and dates each step. Then the four weekly insertions run, the last well inside the window. On hearing day the file holds the return receipts, title report, envelopes, posting log, publisher's affidavit and recorded affidavit.

The Hearing, the Deed and Review

The commissioners hold the hearing. If the owner does not appear or answer and the board is satisfied you met § 63-1005, it "shall, without further notice, immediately direct" you to issue and record the deed. If anyone appears, the board hears evidence and witnesses and issues a written final decision with findings and conclusions, mailed by registered or certified mail to all affected parties. The proceedings go into the county minutes.31 Your job is to present the file. The deed you sign recites that it "issues out of a delinquency and hearing" and is acknowledged before the recorder.32

Anyone aggrieved may petition the district court within 30 days after receiving the decision. The filing does not stay the board, though the board or the court may grant a stay. Review is without a jury, on the county minutes.33 The recorded deed is prima facie evidence that every step from the assessment forward was regular.34 Once the county sells, a purchaser who has peaceably held the property more than one year and paid the taxes is protected against any challenge to the proceedings.35 That protects the buyer, not you. Until then, the record is yours to defend.

Liberty Perspective: Winning on Harmless Error Is Not a Clean Record

The county in Hardy kept its tax deeds and still lost something: the Court refused it attorney fees and printed its mistakes in the reporter. An office that wins because the owner would not have come anyway has told the public that it ran the process carelessly. The voters who elect you expect a county that follows its own statute to the day.

Redemption by Owners and Interested Parties

Before the deed, redemption is payment. The owner may pay any part of the delinquency with costs, late charges and interest, and each payment is a partial redemption. The owner of a segregated piece can release the lien on it by paying that piece's share, with the assessor supplying its value.36

After the deed, the right narrows. Only "the record owner or owners, or party in interest" may redeem, "up to the time the county commissioners have entered into a contract of sale or the property has been transferred by county deed," and the right expires fourteen months after the deed issues to the county. The redeemer pays the delinquency with late charges, accrued interest and costs, "including, but not limited to, title search and other professional fees," plus the taxes accrued since the deed, extended on the assessor's valuation, with the current year computed on the previous year's levies until current levies are authorized. You then issue a redemption deed and the county's rights "cease and terminate."37 The county deed and the delinquency become null and void.38 Redemption money goes into the county treasury on the auditor's certificate and is apportioned like taxes.39

Practical Scenario: The Heir and the Clock

In invented Alder County, a widow's house sits under a county tax deed issued nine months ago. Her daughter calls with the money. She is not on the recorded title.

Section 63-1007 lets the "record owner or owners, or party in interest" redeem, and she may be neither. The treasurer neither turns her away nor issues a redemption deed on the spot. She asks for the probate papers, quotes the full amount including title search fees and later years' taxes, and asks the prosecutor whether a personal representative can redeem. She also tells the board's clerk that a contract of sale would end the right entirely. The legal answer belongs to the prosecutor and the board. The treasurer sees that the clock does not run out while they decide.

Relief Valves in the Code

The commissioners may cancel property taxes "for reason of undue hardship," at their discretion, on a sworn application about the applicant's finances. Appeal goes to the district court within 30 days and does not suspend payment.40 A qualified claimant may defer property tax, "including delinquencies, interest, late charges, costs, and fees," through the State Tax Commission, which requires sufficient equity and insurance. If the deferred amount is not repaid when the deferral ends, it becomes a chapter 10 delinquency with the Commission in the county's place.41 A personal property owner who cannot pay the first half may ask the commissioners, before it is delinquent, for up to four months.42

Liberty Perspective: Tell Them What Exists

The Code gives you no power to waive a late charge or bend a deadline. It gives the board hardship cancellation and the Tax Commission a deferral program that can reach old delinquencies. An owner three years behind who has never heard of either has been treated as a file. Put one sentence about both on every delinquency letter.

Selling the Property and the Surplus

The commissioners must "conduct an auction no later than fourteen (14) months from the issuance of the tax deed." They advertise at least ten calendar days ahead in a county newspaper, with the legal description, street address and the taxpayer's name. The highest bidder takes the property. The board sets the minimum bid to include "all property taxes owing, interest and costs," may reject any and all bids, and has discretion to accept a lower bid. It notes the minimum in its minutes, though failing to do so "shall not invalidate a sale." If the auction fails, the county may sell publicly or privately without further notice.43

The surplus is not the county's. After taxes, late charges, interest and costs, including the cost of maintaining the property, the proceeds "shall be apportioned by the board of county commissioners to parties in interest" and then to the record owners when the deed issued. Within 30 days of the sale the board notifies the parties in interest of the sale and the excess. They have 60 days to claim. Within 60 days after that the board pays by lien priority, or, with the state treasurer's consent, transfers the funds to the state treasurer under the Revised Unclaimed Property Act. What remains goes to the owners of record, less the costs of complying.44

Idaho's statute already sends the excess back. Tyler v. Hennepin County (2023) shows why that matters. The Court held that a county which sold a condominium for $40,000 to satisfy a $15,000 tax debt and kept the $25,000 difference plausibly violated the Takings Clause.45 Idaho's Constitution likewise requires just compensation for private property taken for public use.46 No Idaho appellate decision applying Tyler to § 31-808 was located for this module. The risks sit at the edges: a skipped auction, a deduction for "costs" with no itemization, surplus left in a county fund past the statutory dates, or a parcel kept for county use at a value well above the debt. Ask the prosecutor before the board does anything with a tax-deeded parcel except auction it.

Liberty Perspective: The Surplus Belongs to the Owner

The board, not you, controls the auction and the payout, but the treasurer's books will show whether the money moved on time. A government that sells a family's land to collect a few thousand dollars in tax and keeps the rest has taken property, and the Constitution requires just compensation for that. Idaho's statute sends the excess back. Check that your county follows it, and say so at the board table if it does not.

Liberty Perspective: Costs Are Reimbursement, Not Revenue

Tax deed work costs money, and the statute lets the county recover it from the property. Chavez marks the line: a flat fee that looked efficient read to the Court as an unexplained charge and voided the notices. The same rule holds at the sale. Deduct costs actually incurred, itemized and filed. The leftover belongs to the owner.

Bankruptcy Stays and Claims

When an owner files, the stay in 11 U.S.C. § 362(a) stops "any act to create, perfect, or enforce any lien against property of the estate," any act to enforce a pre-petition lien against the debtor's property, and any act "to collect, assess, or recover a claim" that arose before the case.47 Mailing the notice, holding the hearing, issuing the deed and advertising the auction are steps your prosecutor will treat as enforcement. Stop them the day the filing notice arrives. A willful violation exposes the violator to an individual debtor's actual damages, costs and attorney fees.48

One exception matters: the stay does not bar creating or perfecting a statutory lien for an ad valorem real property tax that "comes due after the date of the filing of the petition."49 A governmental unit's proof of claim is timely within 180 days after the order for relief.50 A property tax incurred before filing and last payable without penalty after one year before the petition has eighth priority.51 Section 108(b) gives a trustee until the later of the end of a state period or 60 days after the order for relief to cure a default or do a similar act.52 How that interacts with the 14-month redemption period in § 63-1007 is a question for the prosecutor and the trustee. The Code text was verified for this module. Case law on that interaction was not.

Practical Scenario: The Filing Notice

In invented Spruce County, the board holds a deed hearing Thursday. On Tuesday the treasurer's office receives notice that the owner filed Chapter 13 the previous Friday.

The treasurer calls the prosecutor, has the parcel pulled from the agenda, and flags the file so no reminder goes out and no deed issues. She notes the filing date and case number, itemizes the claim, and calendars the proof-of-claim deadline. She does not return the owner's next payment as late. She asks the prosecutor how to post it. The lien and the claim remain. Enforcement waits.

Personal Property and Manufactured Homes

Delinquent personal property tax is a "first and prior, perpetual lien" on that property "and all real and personal property of the owner."53 Miss the first half and the whole tax comes due, with late charge and interest running from January 1 of the year after assessment. The tax is payable on demand, and on newly listed property you may demand payment or require a surety bond.54

The remedy is a warrant of distraint, issued to the sheriff, naming the taxpayer, describing the property and amount, and directing seizure and sale "with the minimum bid sufficient to pay the delinquency" and fees. Keep a record of each warrant and return for two years. If the sheriff finds nothing and the owner moved to another Idaho county, issue a new warrant there. If taxes remain uncollected, "when directed by the county commissioners" you prosecute an action to judgment.55

Manufactured homes sit on the line. A manufactured home is assessed as other residential housing.56 It may become real property if the running gear is removed, it is permanently affixed to a foundation on qualifying land, and the owner records a statement of intent. If the county takes a tax deed to a home on leased land, the county is not liable for the lease or rents.57 A home that stays personal property goes through distraint. A home converted to real property cannot be removed without the tax collector's written certification that all taxes due are paid.58 Moving, selling or repossessing personal property or a manufactured home without paying the taxes due is a misdemeanor carrying up to double the tax.59

Related Organizations and Where to Get Help

The Idaho Association of County Treasurers (IACT) describes its mission as providing "an effective communication network" and being "a source of education for County Treasurers." Its April 2023 new-treasurer training included tax deed process and warrant of distraint sessions taught by county treasurers, and its 2024 conference included a session on bankruptcy by the Chapter 13 standing trustee for the District of Idaho.60

The Idaho Association of Counties (IAC) hosts the treasurers' association page. The Idaho State Tax Commission administers the deferral program above, and its staff updated treasurers on legislation at the 2023 training. The Idaho Counties Risk Management Program (ICRMP) presented at the same training.61 Surplus funds sent to the state treasurer are claimed through Idaho's unclaimed property site. The Idaho Attorney General is reachable through your prosecutor. No Attorney General opinion on tax deed notice or redemption was found for this module.

The Idaho Housing and Finance Association lists housing counseling for homeowners. No program aimed at delinquent property tax was found, so send owners first to your commissioners (hardship cancellation) and the Tax Commission (deferral).

Practice Points for the Officeholder

Delinquency calendar for 2026 taxes

  • Before Monday, November 23, 2026: mail or transmit tax notices (§ 63-902(1)).
  • December 20, 2026 (a Sunday): first half or full tax due.
  • January 1, 2027: enter unpaid first-half taxes, dated January 1 (§ 63-907). Interest begins.
  • June 20, 2027 (a Sunday): second half due if the first half was fully paid. By July 1, enter unpaid second-half taxes.
  • January 1, 2030, earliest: three years from the January 1, 2027 entry (§ 63-1005(1)). Confirm with your prosecutor which date counts for second-half delinquencies.
  • For an invented deed date of Wednesday, March 6, 2030: certified mail between October 6, 2029 and January 6, 2030; last newspaper insertion between January 6 and February 20, 2030; affidavit recorded by February 27, 2030; hearing March 6.
  • Fourteen months after the deed: redemption ends and the auction must be held (§§ 63-1007, 31-808(1)). After a sale: notify parties in interest within 30 days, claims within 60, payment or transfer within 60 more (§ 31-808(2)(c)).

Notice checklist, per parcel

  • Title report naming every record owner and party in interest, with all addresses.
  • Certified mail to each, deposited early inside the 2 to 5 month window.
  • Contents checked against § 63-1005(4), each cost itemized, no flat fees, correct hearing date.
  • For each returned envelope: a dated attempt to locate by regular mail, posting, phone, email, and county and title records.
  • Publication timed so the last insertion falls between two months and fourteen days before the deed date.
  • Affidavit signed from the file and recorded at least five working days before the deed.
  • If anyone appears: written final decision mailed by registered or certified mail, receipt date noted for the 30-day clock.

Records and questions to expect

Keep the whole file for every parcel that reaches the notice stage. Warrants of distraint and returns must be kept two years (§ 63-1012(2)), and duplicate tax receipts may be destroyed at ten years (§ 63-902(7)). The sections in this module set no period for the tax deed file, so ask your prosecutor and records schedule before destroying any of it. Auditors and the board will ask about delinquency aging, parcels inside the three-year window, itemized costs, redemption apportionment, surplus payouts and every warrant return.

Where treasurers get into trouble

  • Counting the months wrong or mailing late. Hardy survived it. The next case may not.
  • Publishing before any attempt to locate the owner.
  • Serving one spouse, one owner or the lender but not all of them.
  • Charging a flat administrative fee (Chavez) or stamping returned mail "paid" (Floyd).
  • Missing the 14-month auction date, or letting surplus sit.
  • Acting after a bankruptcy filing.

When to call

Call your prosecutor before publishing on a hard-to-find owner, before accepting redemption from someone not on record title, on any bankruptcy notice, when an owner appears at the hearing, and on any surplus question. Call IACT or a neighboring treasurer for forms, the Tax Commission about deferral, and ICRMP about the office's exposure.

Pictures, Numbers and Infographics

An Idaho owner has three years after a delinquency to redeem before the county takes a tax deed, and the charges that build up in that time are fixed by statute. The 2023 Tyler decision shows the dollar stakes when a sale brings in more than the debt, and the circuit breaker figures show how many homeowners the state already helps with the bill.

Bidders gathered at a public sale in Lititz, Pennsylvania, November 1942
Bidders at a public sale in Lititz, Pennsylvania, in November 1942. When an Idaho county sells property it took by tax deed, the commissioners set the minimum bid and hold the auction, and the 2023 Tyler decision governs what happens to any money left over after the debt is paid. Credit: Marjory Collins, Farm Security Administration and Office of War Information collection, Library of Congress. Public domain, via Wikimedia Commons.

By the numbers

From due date to tax deed (not to scale) December 20 Full tax, or the first half, is due (Idaho Code 63-903) January 1 Unpaid first half entered as delinquent; 1% monthly interest starts June 20 Second half due, if the first half was paid in full July 1 Unpaid second half entered on the rolls, dated January 1 3 years after delinquency If not redeemed, the tax collector must make a tax deed to the county
The statutory dates for one tax year. Source: Idaho Code 63-903; Idaho Code 63-907; Idaho Code 63-1005.
Tyler v. Hennepin County (2023) Sale price of the condominium: $40,000 $15,000 Tax debt owed $25,000 Surplus kept by the county
Bar lengths are proportional to dollars. Source: Tyler v. Hennepin County, 598 U.S. 631 (2023), slip opinion.

Sources & Further Reading

Primary Sources

Agency Guidance

Related Training Modules

Knowledge Check

Check your understanding. No scores are saved.

1. Under Idaho Code § 63-1005(2)(a), when must the certified mail notice of pending issue of tax deed be served?

2. How long can a record owner or party in interest redeem after a tax deed issues to the county?

3. In Chavez v. Canyon County (2012), why did the Idaho Supreme Court declare the county's notices void?

4. After tax-deeded property sells at auction and taxes, interest and costs are paid, who receives the excess proceeds under Idaho Code § 31-808(2)?

5. On Tuesday your office receives notice that an owner filed a bankruptcy petition. The deed hearing is Thursday. What do you do first?

Reference Materials

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Footnotes

  1. Idaho Code § 63-903(1) through (4), (6), (7). Amended 2025 (ch. 202) and 2026 (ch. 20, H.B. 594, effective July 1, 2026). Text quoted is as published on October 13, 2026.
  2. Idaho Code § 63-201(12) (late charge, two percent of the delinquency); § 63-1001 (interest, one percent per month; none on collection costs).
  3. By calendar computation both dates are Sundays. Section 63-217(4) provides that a payment due on a Saturday, Sunday or legal holiday is timely if made on the next business day, and Idaho Code §§ 73-108 and 73-110 treat every Sunday as a holiday and allow an act due on a holiday to be performed the next business day. Sections 63-903, 63-907 and 63-1001 through 63-1005 themselves contain no weekend rule.
  4. Idaho Code § 63-907 (second-half entries "dated as of the first day of January in the year the taxes fall delinquent"); § 63-1001.
  5. Idaho Code §§ 63-1003(1), 63-201(7) ("Delinquency" includes any fee, collection cost or charge collected like property tax), 63-206(1) and (3) (first and prior, perpetual lien).
  6. Idaho Code § 63-1002(1) through (3).
  7. Idaho Code § 63-902(10); § 63-903(7) (payment of current taxes does not invalidate a delinquency proceeding).
  8. Idaho Code §§ 31-2102(1), 31-2001(5). The regular collection cycle is in Module 1 and Module 2.
  9. Idaho Code §§ 63-1006(1)-(2), 31-808(1), 63-711, 63-904(5), 63-1013(2), 63-1012(2).
  10. Idaho Code § 63-1013(1) and (2); § 31-3203 (service fees on levy).
  11. Idaho Const. art. XVIII, § 6.
  12. Idaho Code §§ 63-1005(9), 63-1006(6)(e), 63-1015, 63-903(6).
  13. Idaho Code §§ 63-1004, 63-1007(1).
  14. Idaho Code § 63-201(17) ("Party in interest"; a recorded memorandum counts) and (24) ("Record owner").
  15. Idaho Code § 63-1005(5).
  16. Idaho Code § 63-1009 (amended 2016 and 2020). In Regan v. Owen, 157 Idaho 758, 339 P.3d 1162 (2014), the Court quoted an older version of the section in holding that a tax deed to the county cut off a claimed easement.
  17. Idaho Code § 63-1005(2), (6), (7). Enacted 1996 (ch. 98); not amended since.
  18. Idaho Code § 63-1005(4)(a) through (g).
  19. Idaho Code § 63-1005(3).
  20. Idaho Code § 63-1005(8) through (10).
  21. Sines v. Blaser, 100 Idaho 50, 592 P.2d 1367 (1979) (former § 63-1134; the Court said notice was mandatory "even though the owner of the property otherwise had actual notice"). Section 63-1005(6) now makes actual notice sufficient.
  22. Salladay v. Bowen, 161 Idaho 563, 388 P.3d 577 (2017) (Idaho Code §§ 43-716, 43-717). A Title 43 case, cited for its parallel reasoning.
  23. Chavez v. Canyon County, 152 Idaho 297, 271 P.3d 695 (2012) (County Resolution No. 09-169; § 63-1005(4)(d)). The Court also allowed a declaratory action where the owner attacked the county's authority to proceed beyond the notice.
  24. Cluff v. Bonner County, 126 Idaho 950, 895 P.2d 551 (1995).
  25. Giacobbi v. Hall, 109 Idaho 293, 707 P.2d 404 (1985) (former § 63-1126B).
  26. Floyd v. Board of Ada County Commissioners, 164 Idaho 659, 434 P.3d 1265 (2019) (decided Jan. 29, 2019). The Court also held written submissions an adequate opportunity to be heard.
  27. Hardy v. Phelps, 165 Idaho 137, 443 P.3d 151 (2019) (decided May 20, 2019). The Court also held that the search to "attempt to locate" need not follow the returned mail, because the 1996 act removed the earlier "reasonable and diligent search" wording.
  28. Mullane v. Central Hanover Bank & Trust Co., 339 U.S. 306, 314 (1950).
  29. Jones v. Flowers, 547 U.S. 220 (2006). The Idaho Supreme Court applied it in Hardy.
  30. Idaho Const. art. I, § 13; U.S. Const. amend. XIV.
  31. Idaho Code § 63-1006(1) through (3).
  32. Idaho Code § 63-1006(6).
  33. Idaho Code § 63-1006(4) and (5). In Floyd the prosecutor advised the board to treat the owner's letters as an appearance.
  34. Idaho Code § 63-1008.
  35. Idaho Code § 63-1011.
  36. Idaho Code §§ 63-1001, 63-1002(1), 63-1004.
  37. Idaho Code § 63-1007(1) and (2) (amended 2001 and 2014).
  38. Idaho Code § 63-1010.
  39. Idaho Code § 63-1015.
  40. Idaho Code § 63-711(1), (2), (4), (6).
  41. Idaho Code §§ 63-714, 63-716, 63-718, 63-719 (63-714 amended 2025).
  42. Idaho Code § 63-904(5) (none on the second half).
  43. Idaho Code § 31-808(1) and (6) (last amended 2024, ch. 22).
  44. Idaho Code § 31-808(2)(b) through (d); Title 14, chapter 5.
  45. Tyler v. Hennepin County, 598 U.S. 631 (2023) (decided May 25, 2023).
  46. Idaho Const. art. I, § 14.
  47. 11 U.S.C. § 362(a)(4) through (6).
  48. 11 U.S.C. § 362(k)(1).
  49. 11 U.S.C. § 362(b)(18).
  50. 11 U.S.C. § 502(b)(9)(A).
  51. 11 U.S.C. § 507(a)(8)(B).
  52. 11 U.S.C. § 108(b).
  53. Idaho Code § 63-1003(2).
  54. Idaho Code § 63-904(1) through (4).
  55. Idaho Code § 63-1012; §§ 63-1013(1) and (3).
  56. Idaho Code § 63-303.
  57. Idaho Code § 63-304.
  58. Idaho Code § 63-305(1), (3), (4).
  59. Idaho Code § 63-1014.
  60. IAC, Idaho Association of County Treasurers page, https://idcounties.org/idaho-association-of-county-treasurers/; "IACT Hosts New Treasurer Training April 2023"; "Idaho Association of County Treasurers Holds 99th Annual Conference" (Aug. 14, 2024).
  61. Same April 2023 report. Deferral: Idaho Code §§ 63-712 through 63-721.