ID

Sale type

Idaho Code § 63-1007 (tax deed); § 31-808 (county sale by deed)

“the fee simple title, after the issuance of said tax deed, rests in the county.”

Redemption

Idaho Code § 63-1007(2)

“such right of redemption shall expire fourteen (14) months from the date of issuance of a tax deed to the county”

Interest

Idaho Code § 63-1001 (interest); § 63-201(12) (late charge)

“Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached”

Bid method

Idaho Code § 31-808(1)

“The property shall be sold to the highest bidder.”

Sale timing

Idaho Code § 31-808(1) (auction within 14 months of tax deed)

“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.”