Idaho Code § 43-712

Current through the 2024 Regular Session
Section 43-712 - REDEMPTION
(1) At any time prior to the termination of the redemption period as provided in section 43-1508, Idaho Code, redemption of the land may be made by paying to the treasurer an amount equal to:
(a) The amount of all unpaid assessments, including, where applicable, those assessments for the year or years following the issuance of the tax deed, together with all penalties and interest thereon;
(b) All costs associated with the assessment and delinquency processes of the irrigation district;
(c) The costs incurred for the issuance of the redemption deed from the district; and
(d) All other fees and charges for redemption otherwise prescribed by law.
(2) Upon redemption, the treasurer shall note the redemption on the delinquency list and shall issue a redemption certificate showing:
(a) The name of the redemptioner;
(b) The amount paid in redemption;
(c) A description of lands redeemed;
(d) The year in which assessment was levied; and
(e) The delinquency entry number.
(3) The treasurer shall provide a copy of the redemption certification to the redemptioner.
(4) If the land being redeemed has been included in a certified delinquency list:
(a) The treasurer shall file one (1) copy of the redemption certificate with the county recorder of the county in which the land is located; and
(b) The county recorder shall enter the redemption opposite the corresponding entry in his record of delinquent assessments. The county recorder shall be entitled to charge a fee as provided by section 31-3205, Idaho Code, which fee shall be added to the amount necessary for redemption paid by the redemptioner, and be transmitted to the county recorder by the district treasurer.

Idaho Code § 43-712

[(43-712) C.S., sec. 4389E, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-712; am. 1937, ch. 110, sec. 2, p. 165; am. 1970, ch. 96, sec. 1, p. 243; am. 1984, ch. 174, sec. 1, p. 419; am. 2013 , ch. 61, sec. 1 , p. 136.]
Amended by 2024 Session Laws, ch. 157,sec. 1, eff. 7/1/2024.
Amended by 2013 Session Laws, ch. 61, sec. 1, eff. 7/1/2013.