Tax Deed Process - Overview
Idaho Code Sections (63-1003 – 63-1011)
About Real Property Tax Delinquencies (63-1011)
Any delinquency on real property taxes constitutes a perpetual lien against the property in favor of the county for all taxes, late charges and interest. The lien stands until all delinquent amounts owing are paid in full.
Property tax delinquency takes a top priority over all other liens (“..a first and prior perpetual lien”).
Tax Lien Certificates are not sold in the State of Idaho. Some states “sell” tax lien certificates to parties willing to pay the tax delinquency – Idaho does not. We do not provide information to investors regarding the law and practices of other states regarding tax delinquencies.
“Redemption” of the lien(s) occurs when the delinquent taxes are paid in full.
The Tax Deed Process
In January the Treasurer/Tax Collector begins working to identify all three-year real property delinquencies and gives notice to the owner and all “parties in interest” that Nez Perce County will take tax deed to the parcel if the delinquency is not paid.
The Taxpayer must pay the third-year delinquency in full to stop the Tax Deed Process. Partial payments will be accepted and applied at any time but will not stop the Tax Deed action until the third year delinquency is paid in full.
After January 1st the date for tax deed hearing is set. The tax deed hearing will be held in either January or February of the following year. As soon as the hearing is scheduled the tax deed calendar is created, working backward from the hearing date. The Tax Deed Calendar includes the following events (Idaho Code Reference in italics indicates statutory requirements – other steps are policies of the Nez Perce County Treasurer’s Office which satisfy statutory requirements of notification and due diligence)
- On Tax Deed Parcels, the law requires that all parties in interest be notified. The title report lists parties holding recorded legal interest in the property. (2-3 weeks prior to Pending Issue)
- Title searches/reports ordered.
- PENDING ISSUE fee is attached. The law allows the Treasurer’s office to attach this fee to recover the costs of the tax deed process. (Pending Issue Fee $300.00)
- NOTICE OF PENDING ISSUE of TAX DEED mailed to owner and interested parties. (63-1005(2a) … such service of notice to be made no more than (5) five months nor less than (2) months before the time set for the tax deed to issue.
- Tax deed names, addresses and property description are published in the LEWISTON MORNING TRIBUNE (63-1005(2b) … such publication must be made at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) nor less than fourteen (14) days before the time set for the tax deed to issue.
- Title search updates are ordered to identify any changes since original report provided.
- DEADLINE FOR RECORDING OF AFFIDAVIT OF COMPLIANCE (63-1005(8-9) At least (5) five days before the tax deed shall issue the county treasurer shall make an affidavit of compliance stating that he or she has complied with the conditions of issuance of notice of pending issue … such affidavit shall be delivered to the county recorder to be entered on the records of his or her office…
- TAX DEED HEARING. (63-1005)
NEZ PERCE COUNTY MAKES NO REPRESENTATION OF GUARANTEE AS TO THE ACCESSIBILITY, VALUE OR USABILITY OF THE PROPERTIES TO BE AUCTIONED.