Idaho State Statutes - Idaho Attorney Directory

Within twenty (20) days after
preparing and issuing any delinquency certificate the treasurer shall enter
the same in a book to be kept by said treasurer known as "Local Improvement
District Delinquency Certificate Register," which register shall contain in
proper columns, the number of the assessment, the name of the district in
which assessed, name of the person to whom assessed, if known, description of
the property sold, corresponding with the description in the certificate and
the assessment roll, amount of assessment, penalty, and the treasurer must
regularly number each entry in said register on the margin of said book and
put a corresponding number on each original and duplicate delinquency
certificate. Such register must contain blank spaces following each entry of a
delinquency certificate therein, in which may be entered the name of an
assignee thereof, the date of such assignment and the amount paid the
assignee, the name of a redemptioner thereof, the date of such redemption and
the amount paid by such redemptioner. Such book or register shall be retained
by the treasurer and become a part of the records of his office. From and
after entry in such register and until two (2) years from its date, any such
certificate, unless redeemed, may be purchased from the treasurer in the
manner hereinafter provided.

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