(1) At least five (5) days before the tax deed is to be issued, the treasurer or the owner of the tax certificate shall make an affidavit of compliance stating that he or she has complied with the conditions of issuance of notice of pending issuance of tax deed described in section 43-717, Idaho Code, and stating particularly the facts relied on as constituting such compliance.
(2)  Such affidavit shall be delivered to the secretary of the district to be by such officer entered on the records of his or her office and carefully preserved among the files of such office. The treasurer or the owner of the tax certificate shall also cause to be filed with the secretary of the district an affidavit by the publisher of each newspaper in which notice of the pending issuance of the tax deed was printed and published, which affidavits of publication shall be filed and preserved among the files of the office of such secretary. Such record or affidavit shall be prima facie evidence that such notice has been given.

Terms Used In Idaho Code 43-718

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • District: means an irrigation district organized under the provisions of title 43, Idaho Code. See Idaho Code 43-714A
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Tax certificate: means a written assignment of a district’s right to a tax deed as provided in section 43-715, Idaho Code. See Idaho Code 43-714A
  • Treasurer: means the duly appointed officer of an irrigation district, and his or her deputies or employees. See Idaho Code 43-714A
    • (3)  Any person who knowingly and intentionally swears falsely to facts averred in such affidavit shall be guilty of perjury and be punished by [a] fine of not more than three hundred dollars ($300).