Idaho State Statutes - Idaho Attorney Directory

If the property described in any delinquency certificate
is not redeemed within two (2) years from the date thereof, the treasurer,
after having given notice as hereinafter required, shall issue a deed thereto
to the district, or if the same has been assigned as hereinbefore provided,
then to the person holding the original delinquency certificate under
assignment, upon request therefor, and upon the delivery to the treasurer of
such original certificate and filing proof of having given notice as required
by the treasurer before making a deed to the district. Such deed shall recite
substantially the matter contained in the certificate and that no person
redeemed the property within the time allowed, by law, for its redemption. It
shall be signed and acknowledged by the treasurer in the manner required, by
law, to entitle the same to be recorded under the laws of this state;
provided, that such deed shall not be issued to an assignee until he has paid
all subsequent installments and assessments of the local improvement district
then delinquent or due upon the property described in the delinquency
certificate, together with the penalties and interest thereon. Such deed to an
assignee shall be made subject to all unpaid installments not then due and
subject to all regular or special assessments of the district, not related to
the local improvement district.

Click here to visit the Official Idaho State Statutes