Idaho State Statutes - Idaho Attorney Directory

(1)
When a record owner or owners or any party in interest upon whom a notice of
pending issuance of tax deed is served or who has actual knowledge of such
notice or its contents fails to appear or otherwise defend and answer at the
time set for hearing in such notice and it is made to appear to the board that
the owner of the tax certificate or the treasurer has fulfilled the
requirements of sections 43-717 and 43-718, Idaho Code, the board shall,
without further notice to the record owner or owners or any party in interest
upon whom such notice has been served or who has actual knowledge of such
notice and its contents, immediately direct that the treasurer shall issue a
tax deed in favor of the district or the owner of the tax certificate, as the
case may be.
(2) When a record owner or owners or any party in interest upon whom such
notice is served or who has actual knowledge of such notice or its contents
appears or answers at the date specified in such notice, the board shall
consider documentary evidence and hear testimony and make a final decision in
writing. Such final decision shall be mailed by certified mail, return
receipt demanded, to all parties shown by the record of the proceedings to be
affected by the board's action. If the board shall find that the owner of the
tax certificate or the treasurer has conformed to the requirements of sections
43-717 and 43-718, Idaho Code, and that a delinquent assessment was owing on
the property described and that such delinquency has not been paid, the board
shall immediately direct that the treasurer issue a tax deed in favor of the
district or the owner of the tax certificate, as the case may be. Such final
decision shall include findings of fact and conclusions of law.
(3) A record of the proceeding shall be kept and entered into the
district's minute book.
(4) Any person who is aggrieved by a final decision of the board
concerning the issuance of a tax deed is entitled to have that decision
reviewed by the district court of the judicial district wherein the property
described is located by filing a petition in the district court within thirty
(30) days after receipt of the final decision of the board. Such filing does
not itself stay enforcement of the board's decision; however, the board may
grant, or the reviewing court may order, a stay upon appropriate terms.
Review shall be conducted by the court without a jury and shall be confined to
the record in the district's minute book. The court may reverse or modify the
decision of the board if substantial rights of the appellant have been
prejudiced because the board's finding, conclusions or decisions are:
(a) Made upon unlawful procedure;
(b) Clearly erroneous in view of reliable, probative, and substantial
evidence on the whole record;
(c) In violation of constitutional or statutory provisions; or
(d) In excess of the statutory authority of the district.
(5) All costs and fees of any hearing or proceeding shall be awarded to
the prevailing party; provided however, the costs and fees shall not be
ordered paid by any district or its officials in absence of a showing of gross
negligence, gross nonfeasance, or gross malfeasance by the district or its
officers and a showing of substantial and definite injury to the petitioning
party.

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