43-726. SALE FOR ASSESSMENTS — LIMITATION OF ACTIONS TO DETERMINE VALIDITY — TENDER. Every action, suit or proceeding which may be commenced for the purpose of determining the validity of a tax deed, brought by the original owner of the land or his assigns against the grantee named in the tax deed or his assigns, or to quiet title against him or them, or to remove the cloud of the tax deed, or to recover the possession from the tax deed grantee in possession, in cases where the assessment for which the land was sold had been paid before the issuance of the tax deed or the land redeemed after the issuance of the tax deed, or the lands were not subject to taxation at the time of assessment shall be commenced within two (2) years from the date of the issuance of the tax deed; and in every such action, suit or proceeding, whether before or after the issuance of tax deed, the party claiming to be the owner as against the district or against a party claiming under the tax certificate or under the tax deed shall tender with the first pleading in such action, suit or proceeding, and pay into court at the time of filing the same, the amount of the purchase price for which such lands were sold, or the amount of the assessment, penalties and interest for which a tax deed was issued to the district, together with all taxes and assessments which have been paid by the purchaser or paid or assessed by the district on said land after issuance of the tax deed, together with interest thereon at the rate of ten per cent (10%) per annum from the respective time of payment of such sums up to the time of filing of such pleading, the same, or such portion thereof as the court shall find to be just, to be paid to the district or said purchaser, his heirs or assigns, in case the right or title of the district or said purchaser shall fail in such suit, action or proceeding.
History:
[(43-726) C.S., sec. 4402A, as added by 1925, ch. 128, sec. 8, p. 173; am. 1929, ch. 44, sec. 2, p. 53; I.C.A., sec. 42-725; am. 1994, ch. 144, sec. 7, p. 323.]
Structure Idaho Code
Title 43 - IRRIGATION DISTRICTS
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-701 - PREPARATION OF ASSESSMENT BOOK — LEVY OF ASSESSMENTS.
Section 43-701A - REHABILITATION OF IRRIGATION WORKS — LEVY FOR PRELIMINARY STUDY COSTS.
Section 43-701B - FLAT RATE ASSESSMENTS FOR TRACTS OF ONE ACRE OR LESS.
Section 43-701D - FLAT RATE ASSESSMENTS — COLLECTION BY COUNTY OFFICERS.
Section 43-701F - FLAT RATE ASSESSMENTS — ASSESSMENT AND COLLECTION EXPENSES.
Section 43-701G - FLAT RATE ASSESSMENTS — ACCELERATED COLLECTION OF INDEBTEDNESS.
Section 43-701H - FLAT RATE ASSESSMENTS — WATER RIGHTS NOT AFFECTED.
Section 43-701I - RECHARGE PROJECTS — LEVY FOR PRELIMINARY STUDY COSTS — PURCHASE OR LEASE OF WATER.
Section 43-701DD - FLAT RATE ASSESSMENTS — COLLECTION BY DISTRICT.
Section 43-702 - NOTICE OF CORRECTION OF ASSESSMENTS.
Section 43-703 - BOARD OF CORRECTION.
Section 43-704 - LEVY OF ASSESSMENTS.
Section 43-705 - SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY.
Section 43-706 - LIEN OF ASSESSMENT.
Section 43-707 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT.
Section 43-707A - ACCEPTANCE OF PERSONAL OR OTHER NONGUARANTEED FORMS OF PAYMENT.
Section 43-708 - DELINQUENT ASSESSMENTS — ENTRY ON ROLL — EFFECT — PENALTIES FOR DELINQUENCIES.
Section 43-709 - DELINQUENT ASSESSMENTS — CERTIFICATE OF AMOUNT COLLECTED.
Section 43-710 - LIST OF DELINQUENCY ENTRIES WHERE REDEMPTIONS NOT MADE.
Section 43-711 - DELINQUENCY LIST — FILING OF CERTIFIED COPY.
Section 43-712 - DELINQUENT ASSESSMENTS — REDEMPTION OF LAND.
Section 43-713 - ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS.
Section 43-714 - RESTRICTING APPLICATION OF ALTERNATE SYSTEM OF PAYMENT.
Section 43-714A - DEFINITIONS.
Section 43-716 - DELINQUENT ASSESSMENTS — ISSUANCE OF TAX DEED — GENERAL PROVISIONS.
Section 43-718 - AFFIDAVIT OF COMPLIANCE.
Section 43-719 - DELINQUENT ASSESSMENTS — HEARING AND ISSUANCE OF TAX DEED.
Section 43-720 - TAX DEED — RECITALS — EFFECT AS EVIDENCE — TITLE CONVEYED.
Section 43-721 - TAX DEED AS EVIDENCE.
Section 43-722 - APPLICATION OF PRECEDING SECTIONS.
Section 43-723 - APPLICATION OF SECTIONS REPLACED.
Section 43-724 - TAX DEED — SHORT FORM.
Section 43-725 - STATE LANDS SUBJECT TO ASSESSMENT.
Section 43-726 - SALE FOR ASSESSMENTS — LIMITATION OF ACTIONS TO DETERMINE VALIDITY — TENDER.
Section 43-727 - COUNTY OFFICERS — COLLECTION OF DISTRICT ASSESSMENTS.
Section 43-731 - WATER HELD IN TRUST.
Section 43-732 - CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS — ADDITIONAL SERVICE CHARGE.
Section 43-733 - ASSESSMENTS FOR MEASURES TO PROTECT DISTRICT FACILITIES.