Valley County commissioners authorize treasurer to sign tax deeds for seven properties with 2021 delinquent taxes

Valley County Treasurer DeFort told the board July 7 that her office had followed Idaho law and county procedures in pursuing tax deeds for seven properties with delinquent 2021 taxes, and the Board of County Commissioners voted to authorize DeFort to sign the tax deeds.

DeFort, the county treasurer, said Idaho Code Title 63, Chapter 10 sets the legal process for tax deeds and that her office met the statute’s two notification requirements by sending certified mail to owners and parties of interest and by advertising the list in the newspaper. "My office chooses to do both of those things," she said, describing certified mailings, advertised notices and title searches the office conducted.

The treasurer explained the local process and timeline: taxes become delinquent on Jan. 1 after three years of nonpayment, the office ran a list in January and sent reminder letters on Jan. 7, ordered litigation-guarantee title searches, mailed certified notices by March 17, advertised the still-delinquent list in four consecutive weeks in May and June, and had the sheriff post physical notice on properties that remained unclaimed. She said the seven properties at issue are tied to 2021 tax delinquencies and that some owners have been contacted but were unable to pay.

Nut graf: The hearing is administrative: it gives property owners or parties of interest an opportunity to appeal or make payment arrangements while allowing the treasurer to demonstrate to the commissioners that legal notification steps were followed and to request the county take title. DeFort asked the board to approve signing tax deeds so the county could proceed with auction scheduling and post-deed notification.

DeFort noted options for owners and described redemption rules. She said owners could have stopped the tax deed process by paying the 2021 taxes before 1 p.m. on the hearing date; after the hearing, redemption would require payment of 2021–2024 taxes plus an estimate of 2025 taxes, substantially increasing the amount required to redeem a property. She said last year three properties were taken via tax deed and all were redeemed before the auction date.

On auction timing, DeFort said her preference was to hold the auction about 60 days after the tax deed hearing but she will consult the prosecuting attorney, Mr. Ogi, about whether the county must wait up to 14 months because Idaho Code contains language that she described as unclear regarding owner redemption after sale. She gave a tentative auction date of Sept. 8 but said the county would wait if legal guidance requires a longer redemption window.

Commissioners asked questions about individual parcels and outreach. DeFort said none of the properties in question had a homeowner’s exemption and several are vacant lots; she also said her office performs additional outreach such as searching for recent tax payers, obituaries and alternate addresses and phone numbers, and that staff attempt to contact relatives or neighbors when certified mail is returned unclaimed.

The board took a formal motion to authorize the treasurer to sign the tax deeds for the properties. Commissioner (speaker 3) moved that the treasurer sign the tax deeds; the motion was seconded (second not named in the transcript). The chair called for the vote and members present responded "Aye." The motion passed.

DeFort said the treasurer’s office will record the deeds, mail them by certified mail to the last-known addresses, post auction notices on the treasurer’s webpage and in the newspaper, and continue outreach in hopes of reducing the number of tax-deeded properties to zero. She also reminded the public about homeowner exemptions, PTR relief and the treasurer’s payment-plan options as possible ways to avoid tax deeding.

Ending: The commissioners approved the treasurer’s request to sign the tax deeds. The treasurer will seek legal clarification on the auction timing and will notify the public of next steps through the newspaper and the Valley County treasurer’s webpage. The treasurer said she hopes to return with zero properties left for tax deeding at the auction stage.