DOES THE TAXING AUTHORITY SELL TAX LIEN CERTIFICATES OR DEEDS?
We do not sell tax lien certificates or deeds in Idaho. If property taxes on real property become three (3) years delinquent, the county takes title to the property through a process called “tax deed.” This process involves extensive research to make sure that all individuals who are a legal “party in interest” (Idaho Code 63-1005) are notified of the delinquency and given an opportunity to pay the tax and retain their interest. In Elmore County the tax deed hearing is held in April of each year. We rarely proceed to tax deed on more than twelve parcels in any year.
