Idaho State Statutes - Idaho Attorney Directory

31-808 - SALE OF COUNTY PROPERTY -- GENERAL PROCEDURE -- SALE OF PROPERTY ACQUIRED THROUGH TAX DEED -- PROCEDURE AFTER ATTEMPTED AUCTION -- EXCHANGE OF COUNTY PROPERTY -- SALE OF CERTAIN ODD-LOT PROPERTY -- SALE, EXCHANGE OR DONATION OF PROPERTY TO OTHER UNITS OF GOVERNMENT

SALE OF COUNTY PROPERTY -- GENERAL PROCEDURE -- SALE OF PROPERTY
ACQUIRED THROUGH TAX DEED -- PROCEDURE AFTER ATTEMPTED AUCTION -- EXCHANGE OF
COUNTY PROPERTY -- SALE OF CERTAIN ODD-LOT PROPERTY -- SALE, EXCHANGE OR
DONATION OF PROPERTY TO OTHER UNITS OF GOVERNMENT. (1) A board of county
commissioners shall have the power and authority to sell or offer for sale at
public auction any real or personal property belonging to the county not
necessary for its use. However, personal property not exceeding two hundred
fifty dollars ($250) in value may be sold at private sale without notice or
public auction. Prior to offering the property for sale, the board of county
commissioners shall advertise notice of the auction in a newspaper, as defined
in section 60-106, Idaho Code, either published in the county or having a
general circulation in the county, not less than ten (10) calendar days prior
to the auction. If the property to be sold is real property, the notice to be
published shall contain the legal description as well as the street address of
the property. If the property is outside the corporate limits of a city and
does not have a street address, then the description shall also contain the
distance and direction of the location of the real property from the closest
city. If the property to be sold is acquired by tax deed, the notice required
to be published shall include, next to the description of the property, the
name of the taxpayer as it appears in the delinquent tax certificate upon
which the tax deed was issued. The property shall be sold to the highest
bidder. However, the board of county commissioners may reserve the right to
reject any and all bids and shall have discretionary authority to reject or
accept any bid which may be made for an amount less than the total amount of
all delinquent taxes, late charges, costs and interest which may have accrued
against any property so offered for sale, including the amount specified in
the tax deed to the county.
(2) Proceeds from the sale of county property not acquired by tax deed
shall be paid into the county treasury for the general use of the county. If
the property to be sold has been acquired by tax deed, pursuant to the
provisions of chapter 10, title 63, Idaho Code, the proceeds from the sale,
after reimbursement to the county for the cost of advertising and sale, shall
be apportioned to the taxing districts in which the property is situated
according to the levy applied to the year of delinquency upon which the tax
deed was issued to the county.
(3) Any property sold may be carried on a recorded contract with the
county for a term not to exceed ten (10) years and at an interest rate not to
exceed the rate of interest specified in section 28-22-104(1), Idaho Code. The
board of county commissioners shall have the authority to cancel any contract
if the purchaser fails to comply with any of the terms of the contract and the
county shall retain all payments made on the contract. The title to all
property sold on contract shall be retained in the name of the county until
full payment has been made by the purchaser. However, the purchaser shall be
responsible for payment of all property taxes during the period of the
contract.
(4) Any sale of property by the county shall vest in the purchaser all of
the right, title and interest of the county in the property, including all
delinquent taxes which have become a lien on the property since the date of
issue of the tax deed, if any.
(5) In addition to the purchase price, a purchaser of county property,
including property acquired by tax deed, shall pay all fees required by law
for the transfer of property. No deed for any real estate purchased pursuant
to the provisions of this section shall be delivered to a purchaser until such
deed has been recorded in the county making the sale.
(6) Should the county be unable to sell at a public auction any real or
personal property belonging to the county, including property acquired by tax
deed, it may sell the property without further notice by public or private
sale upon such terms and conditions as the county deems necessary.
Distribution of the proceeds of sale shall be as set forth in subsection (2)
of this section.
(7) The board of county commissioners may at its discretion, when in the
county's best interest, exchange and do all things necessary to exchange any
of the real property now or hereafter held and owned by the county for real
property of equal value, public or private, to consolidate county real
property or aid the county in the control and management or use of county real
property.
(8) The board of county commissioners may, by resolution, declare certain
parcels of real property as odd-lot property, all or portions of which are not
needed for public purposes and are excess to the needs of the county. For
purposes of this subsection, odd-lot property is defined as that property that
has an irregular shape or is a remnant and has value primarily to an adjoining
property owner. Odd-lot property may be sold to an adjacent property owner for
fair market value that is estimated by a land appraiser licensed to appraise
property in the state of Idaho. If, after thirty (30) days' written notice, an
adjoining property owner or owners do not desire to purchase the odd-lot
property, the board of county commissioners may sell the property to any other
interested party for not less than the appraised value. When a sale of odd-lot
property is agreed to, a public advertisement of the pending sale shall be
published in one (1) edition of the newspaper as defined in subsection (1) of
this section, and the public shall have fifteen (15) days to object to the
sale in writing. The board of county commissioners shall make the final
determination regarding the sale of odd-lot property in an open meeting.
(9) In addition to any other powers granted by law, the board of county
commissioners may at their discretion, grant to or exchange with the federal
government, the state of Idaho, any political subdivision or taxing district
of the state of Idaho or any local historical society which is incorporated as
an Idaho nonprofit corporation which operates primarily in the county or
maintains a museum in the county, with or without compensation, any real or
personal property or any interest in such property owned by the county or
acquired by tax deed, after adoption of a resolution by the board of county
commissioners that the grant or exchange of property is in the public
interest. Notice of such grant or exchange shall be as provided in subsection
(1) of this section and the decision may be made at any regularly or specially
scheduled meeting of the board of county commissioners. The execution and
delivery by the county of the deed conveying an interest in the property
shall operate to discharge and cancel all levies, liens and taxes made or
created for the benefit of the state, county or any other political
subdivision or taxing district and to cancel all titles or claims of title
including claims of redemption to such real property asserted or existing at
the time of such conveyance. However, if the property conveyed is subject to a
lien for one (1) or more unsatisfied special assessments, the lien shall
continue until all special assessments have been paid in full. At no time
shall a lien for a special assessment be extinguished prior to such special
assessment having been paid in full. Any property conveyed to any local
historical society by the county shall revert to the county when the property
is no longer utilized for the purposes for which it was conveyed.
(10) When the county has title to mineral rights severed from the property
to which they attach, and the mineral rights have value of less than
twenty-five dollars ($25.00) per acre, the board of county commissioners may
act to return the mineral rights to the land from which they were severed in
the following manner: the proposed action must appear on the agenda of a
regular meeting of the board of county commissioners; and the motion to make
the return must be adopted unanimously by the board voting in open meeting.

Click here to visit the Official Idaho State Statutes