Idaho Code Sections 63-1003-63-1011
About Real Property Tax Delinquencies (63-1003):
Any delinquency on real property taxes constitutes a perpetual lien against the property in favor of the county for all taxes, late charges and interest. The lien stands until all delinquent amounts owing are paid in full.
Property tax delinquency takes a top priority over all other liens (“. a first and prior perpetual lien”)
Tax Lien Certificates are NOT sold in the State of Idaho. Some states “sell” tax lien certificates to parties willing to pay the tax delinquency – Idaho does not. We do not provide information to investors regarding the laws and practices of other states regarding tax delinquencies.
“Redemption” of the lien(s) occurs when the delinquent property taxes are paid in full.
The Tax Deed Process:
In early August, we create a listing of all upcoming three-year real property delinquencies and begin working to identify, notify and advise the owner and all “parties in interest” that Twin Falls County will take tax deed to the parcel if the delinquency is not paid.
The Taxpayer must pay the third-year delinquency in full to stop the Tax Deed Process. Partial payments will be accepted and applied at any time but will not stop the Tax Deed action unless the third-year delinquency is paid in full.
The tax deed hearing is scheduled for May of the year following the tax being three years delinquent (i.e. May 2015 for 2011 delinquent taxes). The tax deed process calendar works backward from the hearing date and includes the following events (Idaho Code reference in italics indicates statutory requirements—other steps are policies of the Twin Falls County Treasurer’s Office which satisfy statutory requirements of notification and due diligence):
Early warning letter of upcoming three years delinquency mailed in August.
In October another reminder letter is sent to owners advising that the delinquent tax must be paid by December 31st to avoid the Tax Deed process and the addition of associated costs.
In January, the Tax Deed process begins – A Notice of Pending Issue of Tax Deed is sent by certified mail to all owners. Title searches are ordered and parties in interest are then notified. (63-1005(2a) …such service of notice to be made no more than five (5) months nor less than two (2) months before the time set for the tax deed to issue;)
Early March – Publication warning letter sent to owners of record to let them know that payment in full is required to avoid publication of the owner’s name in local paper and that guaranteed funds (cash or cashier’s check) will be required as of April 1st.
March-April – Tax deed names, addresses, property description and amount due are published in the Times News (1 day a week for 4 weeks). (63-1005 (2b) …such publication must be made at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) months and no less than fourteen (14) days before the time set for the tax deed to issue).
Last week of April – Affidavits of Compliance are prepared and recorded. (63-1005 (8-9): At least five (5) days before the tax deed shall be issued, the county treasurer shall make an affidavit of compliance stating that he or she has complied with the conditions of issuance of notice of pending issue…such affidavit shall be delivered to the county recorder to be by such officer entered on the records of his or her office…).
Guaranteed funds (cash or cashier’s check) required to redeem delinquency and stop tax deed action. No personal or business checks accepted after April 1st.
May — Tax Deed Hearing (IC 63-1006)
Tax Deeds prepared and recorded.