50-1823 TAX DEED -- FORM AND CONTENTS -- TITLE CONVEYED. - Idaho Statutes

TITLE 50

MUNICIPAL CORPORATIONS

CHAPTER 18

CITY IRRIGATION SYSTEMS

50-1823. Tax deed -- Form and contents -- Title conveyed. The matters recited in the delinquency entry must be recited in the deed to the city, and such deed duly acknowledged or proved shall be prima facie evidence in that: (1) the property was assessed as required by law; (2) that the property was equalized as required by law; (3) that the assessments were levied in accordance with law; (4) that the assessments were unpaid; (5) that at the proper time the delinquency entry was made as prescribed by law and by the proper officer; (6) that the property was unredeemed; (7) that the person who executed the deed was the proper officer of the city. Such deed duly acknowledged and proved shall be prima facie evidence of the regularity of all proceedings for the assessments up to and including the execution and delivery of the deed. The said deed shall convey to the grantee the absolute title to the lands described therein free and clear of all liens and encumbrances except mortgagees of record, holders of liens and bondholders to which notice has not been sent after request, as provided in this act, and except any liens for assessments which have attached subsequent to assessment resulting in the sale and except any lien for state and county taxes.