Idaho State Statutes - Idaho Attorney Directory

Notwithstanding any
contrary or inconsistent provision of the Idaho Code or of this act, property
taxes, assessments, special assessments, and all special taxes or charges of
the state of Idaho or of any political subdivision thereof, or other lawful
taxing or assessing body, which are authorized by law to be assessed against
or levied upon real or personal property shall be assessed against and levied
upon each condominium and not upon the group of condominiums as a whole, and
such tax, assessment or charge on each such condominium shall constitute a
lien solely thereon.
A person acquiring or entitled to the issuance of a tax deed conveying the
interest of any condominium owner, shall acquire only an interest subject to
such provisions of this act as may be applicable, and subject to all lawful
terms, provisions, covenants, conditions, and limitations which may apply
thereto and appear in any recorded declaration, plat, deed or by-laws then in
force and affecting such interest.

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