Idaho State Statutes - Idaho Attorney Directory

The county
treasurer shall, on or before the first day of January in the succeeding year,
enter all delinquent taxes on the property rolls. Such entries shall be dated
as of the first day of January and shall have the force and effect of a sale
to the treasurer as grantee in trust for the county, for all property entered
upon the property roll on which first installment of the taxes has not been
paid. The settlement date shall be as of the close of business on the December
due date of the preceding year.
The county treasurer shall, on or before the first day of July in the
succeeding year, make delinquency entries to be dated as of the first day of
January in the year the taxes fall delinquent for all property entered upon
the property roll on which the second installment of the taxes have not been
paid. The settlement date shall be as of the close of business on the June due
date of the current year.

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