View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
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
|||| 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
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