2001 Legislation
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SENATE BILL NO. 1153 – Tax deed, right of redemption

SENATE BILL NO. 1153

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Daily Data Tracking History



S1153......................................by LOCAL GOVERNMENT AND TAXATION
TAX DEEDS - Amends existing law to provide that the right of redemption
expires one year from the date of issuance of a tax deed; to provide that,
if a tax deed is issued and payment is not received within one year, the
tax deed is presumptive evidence of the regularity of proceedings and fee
simple title rests with the county; to provide that possession under a tax
deed is conclusive after one year; and to provide that no action shall be
maintained to contest a delinquency, assessment or certain proceedings if
the purchaser or his successors in interest have paid all property taxes
for one year.
                                                                        
02/12    Senate intro - 1st rdg - to printing
02/13    Rpt prt - to Loc Gov
02/19    Rpt out - rec d/p - to 2nd rdg
02/20    2nd rdg - to 3rd rdg
02/23    3rd rdg - PASSED - 35-0-0
      AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
      Burtenshaw, Cameron, Danielson, Darrington, Davis, Deide, Dunklin,
      Frasure, Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough,
      King-Barrutia, Lee, Lodge, Noh, Richardson, Risch, Sandy, Schroeder,
      Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Whitworth,
      Williams,
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor -- Wheeler
    Title apvd - to House
02/26    House intro - 1st rdg - to Rev/Tax
03/07    Rpt out - ref'd to Loc Gov
03/13    Rpt out - rec d/p - to 2nd rdg
03/14    2nd rdg - to 3rd rdg
03/15    3rd rdg - PASSED - 54-6-10
      AYES -- Barraclough, Bedke, Bell, Bieter, Boe, Bolz, Bradford,
      Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow, Cuddy,
      Denney, Ellis, Ellsworth, Field(13), Field(20), Gould, Hadley,
      Hammond, Harwood, Hornbeck, Jaquet, Kendell, Lake, Langford,
      Loertscher, Mader, Marley, Montgomery, Mortensen, Moss, Pearce,
      Pischner, Pomeroy, Raybould, Ridinger, Robison, Sali, Schaefer,
      Sellman, Shepherd, Smith, Smylie, Stevenson, Stone, Swan, Tilman,
      Wheeler, Young, Mr. Speaker
      NAYS -- Barrett, Eskridge, Higgins, Kellogg, McKague, Wood
      Absent and excused -- Black, Deal, Gagner, Henbest, Jones, Kunz,
      Meyer, Moyle, Roberts, Trail
    Floor Sponsor -- Hornbeck
    Title apvd - to Senate
03/16    To enrol
03/19    Rpt enrol - Pres signed
03/20    Sp signed
03/21    To Governor
03/26    Governor signed
         Session Law Chapter 193
         Effective: 01/01/02

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  First Regular Session - 2001
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1153
                                                                        
                         BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO COLLECTION OF DELINQUENCY ON PROPERTY; AMENDING  SECTION  63-1007,
  3        IDAHO  CODE, TO PROVIDE THAT THE RIGHT OF REDEMPTION EXPIRES ONE YEAR FROM
  4        THE DATE OF ISSUANCE OF A TAX DEED AND TO PROVIDE THAT IF A  TAX  DEED  IS
  5        ISSUED  AND  PAYMENT  IS NOT RECEIVED WITHIN ONE YEAR THE TAX DEED IS PRE-
  6        SUMPTIVE EVIDENCE OF THE REGULARITY OF PROCEEDINGS AND  FEE  SIMPLE  TITLE
  7        RESTS  WITH  THE  COUNTY; AMENDING SECTION 63-1011, IDAHO CODE, TO PROVIDE
  8        THAT POSSESSION UNDER A TAX DEED IS CONCLUSIVE AFTER ONE YEAR AND TO  PRO-
  9        VIDE  THAT NO ACTION SHALL BE MAINTAINED TO CONTEST A DELINQUENCY, ASSESS-
 10        MENT OR CERTAIN PROCEEDINGS IF THE PURCHASER OR HIS SUCCESSORS IN INTEREST
 11        HAVE PAID ALL PROPERTY TAXES FOR ONE  YEAR;  AND  PROVIDING  AN  EFFECTIVE
 12        DATE.
                                                                        
 13    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 14        SECTION  1.  That  Section 63-1007, Idaho Code, be, and the same is hereby
 15    amended to read as follows:
                                                                        
 16        63-1007.  REDEMPTION -- EXPIRATION OF RIGHT. (1) After the issuance  of  a
 17    tax deed, real property may be redeemed only by the record owner or owners, or
 18    party in interest, up to the time the county commissioners have entered into a
 19    contract of sale or the property has been transferred by county deed. In order
 20    to  redeem  real  property,  the  record owner or owners, or party in interest
 21    shall pay any delinquency including the late charges,  accrued  interest,  and
 22    costs,  including,  but  not  limited  to, title search and other professional
 23    fees. The property taxes accrued against such property subsequent to the issu-
 24    ance of a tax deed to the county shall be extended  upon  a  valuation  to  be
 25    given  by  the  assessor  upon  application of the tax collector. The property
 26    taxes shall be computed according to the authorized levies  for  the  year  or
 27    years  to be extended, including the current calendar year which shall be cal-
 28    culated using the previous year's levies until the current levies  are  autho-
 29    rized.
 30        (2)  Should  such  payments  be made, a redemption deed shall be issued by
 31    the county tax collector into the name of the  redemptioner  and  the  rights,
 32    title  and interest acquired by the county shall cease and terminate; provided
 33    however, that such right of redemption shall expire three one (31) years  from
 34    the  date  of  issuance   of a tax deed to the county, in the event the county
 35    commissioners have not extinguished the right of  redemption  by  contract  of
 36    sale  or transfer by county deed during said redemption period. In the event a
 37    tax deed is issued and payment is not received within three one (31) years of
 38    the issuance of such tax deed, then said tax deed to the county is presumptive
 39    evidence of the regularity of all proceedings prior thereto and the fee simple
 40    title, after the issuance of said tax deed, rests in the county.
                                                                        
 41        SECTION 2.  That Section 63-1011, Idaho Code, be, and the same  is  hereby
 42    amended to read as follows:
                                                                        
                                           2
                                                                        
  1        63-1011.  POSSESSION  UNDER  TAX  DEED CONCLUSIVE AS TO REGULARITY OF PRO-
  2    CEEDINGS. (1) Any and all tax deeds issued by counties, or any other municipal
  3    or quasi-municipal corporations of the state of Idaho, authorized  by  law  to
  4    issue  deeds  for  delinquencies  or assessments, shall, when the property has
  5    been sold by such counties or other municipal or quasi-municipal  corporations
  6    and  held and peaceably possessed by the purchaser or his successors in inter-
  7    est for more than three one (31) years and upon which the   purchaser  or  his
  8    successors  in interest have paid all property taxes lawfully assessed thereon
  9    for such period, be conclusive as to the regularity and validity of  all  pro-
 10    ceedings required by law to be done in making the levy, assessment, or sale of
 11    such  property  for  the delinquency or assessment for which such property was
 12    sold.
 13        (2)  No action shall be maintained to contest any delinquency  or  assess-
 14    ment,  or  the  proceedings upon which the tax deed has been issued after such
 15    property has been sold by the taxing agency, and the purchaser or his  succes-
 16    sors  in  interest  have  paid  all  property taxes legally levied or assessed
 17    thereon for a period of three one (31) years, and such purchaser's  deed  from
 18    such  county or other taxing agency, shall be conclusive evidence of the doing
 19    of each and all of the acts, and taking of each and all  proceedings  required
 20    by law as to the issuance of a valid tax deed to such property.
                                                                        
 21        SECTION  3.  This act shall be in full force and effect on and after Janu-
 22    ary 1, 2002.

Statement of Purpose / Fiscal Impact


                   STATEMENT OF PURPOSE
                             
                         RS 10966
                             
   The purpose of this legislation is to condense certain time
   frames in the process by which a tax deed is issued on
   delinquent property. This legislation amends Section 63-1007 to
   shorten the right of redemption period after a tax deed has been
   issued to one year and amends Section 63-1011 to provide that
   possession under a tax deed is conclusive, and shall not be
   contested, after one year. This legislation does not lessen the
   initial three years of allowable delinquency before a tax deed
   is issued.
   
     
                       FISCAL IMPACT
                             
   There is no known fiscal impact.
   
   
             CONTACT:    Idaho Association of Counties Phone: 345-9126 Maggie
             Mahoney, Dan Chadwick or Tony Poinelli
   
   
   
   
   
   
   
   
   
   
   
   STATEMENT OF PURPOSE/FISCAL IMPACT     S 115