Idaho

For tax deeded property, the board of county commissioners shall conduct an auction no later than 14 months from the issuance of the tax deed (§31-808(1)). Sale dates and terms: Confirm with the county. Statutes: IC §63-1001, §63-1005, §63-1007, §31-808.

If real property with a delinquency is not redeemed within 3 years from the date of delinquency, the county tax collector must make a tax deed in favor of the county (§63-1005(1)). The right of redemption expires 14 months from the date the tax deed is issued to the county, unless the county has already contracted to sell or deeded the property (§63-1007(2)). IC §63-1003.

Delinquent taxes bear interest at 1 percent per month, calculated from January 1 following the year the tax lien attached (§63-1001). IC §63-1001.

Para la propiedad con escritura fiscal, la junta de comisionados del condado realizará una subasta a más tardar 14 meses después de emitida la escritura fiscal (§31-808(1)). Estatutos: IC §63-1001, §63-1005, §63-1007, §31-808.

Si una propiedad con morosidad no se redime dentro de 3 años desde la fecha de la morosidad, el recaudador de impuestos del condado debe emitir una escritura fiscal a favor del condado (§63-1005(1)).

Los impuestos morosos devengan interés de 1 por ciento mensual, calculado desde el 1 de enero siguiente al año en que se constituyó el gravamen fiscal (§63-1001).

• Redemption ends when the county enters a contract of sale or transfers the property by county deed (§63-1007(1)).
  Statute text

  After the issuance of a tax deed, real property may be redeemed only by the record owner or owners, or party in interest, up to the time the county commissioners have entered into a contract of sale or the property has been transferred by county deed.

• Confirm with the county that a sale is scheduled.
  Statute text

  For tax deeded property, the board of county commissioners shall conduct an auction no later than fourteen (14) months from the issuance of the tax deed.

• Confirme con el condado que hay una venta programada.
  Statute text

  For tax deeded property, the board of county commissioners shall conduct an auction no later than fourteen (14) months from the issuance of the tax deed.

Platform: Board of county commissioners (public auction). Confirm with the county.

• Contact the county. The board must advertise the auction in a newspaper at least 10 calendar days before it (§31-808(1)).
  Statute text

  the board of county commissioners shall advertise notice of the auction in a newspaper, as defined in section 60-106, Idaho Code, either published in the county or having a general circulation in the county, not less than ten (10) calendar days prior to the auction

• The board sets a minimum bid covering the taxes owing, interest and costs, and may reject any and all bids (§31-808(1)).
  Statute text

  The property shall be sold to the highest bidder. However, the board of county commissioners shall set the minimum bid for the tax deeded property to include all property taxes owing, interest and costs but they may reserve the right to reject any and all bids

• Registration and bidding details: Confirm with the county.
  Statute text

  A board of county commissioners shall have the power and authority to sell or offer for sale at public auction any real or personal property belonging to the county not necessary for its use.

• Where the auction is held: Confirm with the county.
  Statute text

  A board of county commissioners shall have the power and authority to sell or offer for sale at public auction any real or personal property belonging to the county not necessary for its use.

Deposit: Confirm with the county.

Platform: Junta de comisionados del condado (subasta pública). Confirme con el condado.

• Contacte al condado. La junta debe anunciar la subasta en un periódico al menos 10 días calendario antes (§31-808(1)).
  Statute text

  the board of county commissioners shall advertise notice of the auction in a newspaper, as defined in section 60-106, Idaho Code, either published in the county or having a general circulation in the county, not less than ten (10) calendar days prior to the auction

• La junta fija una puja mínima que cubre los impuestos adeudados, intereses y costos, y puede rechazar todas las pujas (§31-808(1)).
  Statute text

  The property shall be sold to the highest bidder. However, the board of county commissioners shall set the minimum bid for the tax deeded property to include all property taxes owing, interest and costs but they may reserve the right to reject any and all bids

• Detalles de registro y de la puja: Confirme con el condado.
  Statute text

  A board of county commissioners shall have the power and authority to sell or offer for sale at public auction any real or personal property belonging to the county not necessary for its use.

• Lugar de la subasta: Confirme con el condado.
  Statute text

  A board of county commissioners shall have the power and authority to sell or offer for sale at public auction any real or personal property belonging to the county not necessary for its use.

Depósito: Confirme con el condado.

If the county cannot sell at auction, it may sell by public or private sale (§31-808(6))

The county sets the terms of that sale (§31-808(6)).

El condado fija los términos de esa venta (§31-808(6)).

• Board of county commissioners
  Statute text

  A board of county commissioners shall have the power and authority to sell or offer for sale at public auction any real or personal property belonging to the county not necessary for its use.

After a county sale of tax deeded property, the board apportions the proceeds to parties in interest and then to the owners of record when the tax deed was issued (§31-808(2)(b)).