LEVY AND COLLECTION OF ASSESSMENTS
43-719. Delinquent assessments — Hearing and issuance of tax deed. (1) When a record owner or owners or any party in interest upon whom a notice of pending issuance of tax deed is served or who has actual knowledge of such notice or its contents fails to appear or otherwise defend and answer at the time set for hearing in such notice and it is made to appear to the board that the owner of the tax certificate or the treasurer has fulfilled the requirements of sections 43-717 and 43-718, Idaho Code, the board shall, without further notice to the record owner or owners or any party in interest upon whom such notice has been served or who has actual knowledge of such notice and its contents, immediately direct that the treasurer shall issue a tax deed in favor of the district or the owner of the tax certificate, as the case may be.
(2) When a record owner or owners or any party in interest upon whom such notice is served or who has actual knowledge of such notice or its contents appears or answers at the date specified in such notice, the board shall consider documentary evidence and hear testimony and make a final decision in writing. Such final decision shall be mailed by certified mail, return receipt demanded, to all parties shown by the record of the proceedings to be affected by the board’s action. If the board shall find that the owner of the tax certificate or the treasurer has conformed to the requirements of sections 43-717 and 43-718, Idaho Code, and that a delinquent assessment was owing on the property described and that such delinquency has not been paid, the board shall immediately direct that the treasurer issue a tax deed in favor of the district or the owner of the tax certificate, as the case may be. Such final decision shall include findings of fact and conclusions of law.
(3) A record of the proceeding shall be kept and entered into the district’s minute book.
(4) Any person who is aggrieved by a final decision of the board concerning the issuance of a tax deed is entitled to have that decision reviewed by the district court of the judicial district wherein the property described is located by filing a petition in the district court within thirty (30) days after receipt of the final decision of the board. Such filing does not itself stay enforcement of the board’s decision; however, the board may grant, or the reviewing court may order, a stay upon appropriate terms. Review shall be conducted by the court without a jury and shall be confined to the record in the district’s minute book. The court may reverse or modify the decision of the board if substantial rights of the appellant have been prejudiced because the board’s finding, conclusions or decisions are:
(a) Made upon unlawful procedure;
(b) Clearly erroneous in view of reliable, probative, and substantial evidence on the whole record;
(c) In violation of constitutional or statutory provisions; or
(d) In excess of the statutory authority of the district.
(5) All costs and fees of any hearing or proceeding shall be awarded to the prevailing party; provided however, the costs and fees shall not be ordered paid by any district or its officials in absence of a showing of gross negligence, gross nonfeasance, or gross malfeasance by the district or its officers and a showing of substantial and definite injury to the petitioning party.
[43-719, added 1994, ch. 144, sec. 5, p. 322.]