How is the tax deed property sold?
The Board of County Commissioners control the decision to sell property acquired through tax deed. Idaho Code (31-808) requires that the tax deed parcels be sold or offered for sale ".....at public auction.... either for cash or upon such terms as the board of county commissioners may determine, and the same must be sold to the highest bidder. The board of county commissioners may reserve the right to reject all bids." Should the county be unable to sell at a public auction any real or personal property belonging to the county, including property acquired by tax deed, it may sell the property without futher notice by public or private sale upon such terms and conditions as the county deems necessary.
Idaho Code futher states: "The board of county commissioners may, by resolution, declare certain odd lot parcels of property owned by the county, all or portions of which are not needed for public purposes, asexcess to county needs. Odd lot parcels declared in excess may be sold to adjacent property owners for fair market value that is estimated by a land appraiser licensed to appraise property in the state of Idaho. If, after thirty (30) days' written notice, the adjoining property owner or owners do not desire to purchase the excess property, the board of county commissioners may sell the property to any other interested party for not less than fair market value." (31-808B)
The commissioners may employ an odd lot declaration by resolution, under special circumstances when a sale is neccessary outside the regulary scheduled public auction. These sales are subject to disclosure requirements and must be accomplished through public hearings with the agenda published as required by law.
Does the taxing authority sell tax lien certificates or deeds?
Tax lien certificates or deeds are not sold in Idaho.
When and where are public auctions held? How do I find out if an auction is scheduled?
Public auctions are usually scheduled in January of each year and held in the courthouse lobby. Ten (10) business days prior to the sale a notice will appear in the Lewiston Morning Tribune legal notice section, providing a list of properties to be sold, a legal description and or street address for each property. The legal notice will also list the time, location and terms of sale.
Can I get more detailed information on the properties to be sold?
Location maps and basic information on individual parcels can be picked up at the Nez Perce County Treasurer's Office.
What is the rate of interest on delinquent taxes?
Interest on delinquent taxes accrues at 1% per month.
What is the redemption period for tax deed properties?
Property taken, through the tax deed process, may be redeemed by the owners or legal parties in interest within one (1) year of the tax deed issuance, or until the property is sold by the commissioners, whichever comes first. After the sale, there is a one (1) year period in which the property may be redeemed if the tax deed process is proven to be irregular.
What are the rules of sale for "Bid-In" properties?
This is not applicable in Idaho.