Escrow & Title

What is a 'property tax certificate of purchase' in Idaho and when does it arise?

AA document issued to new homebuyers confirming their property tax obligation
BA certificate issued to the purchaser at a tax lien sale when property taxes remain unpaid; gives the holder the right to receive the property after a redemption period✓ Correct
CA county certificate reducing property taxes for senior citizens
DA document required for all Idaho property purchases

Explanation

When Idaho property taxes are unpaid, the county may sell the tax certificate. The purchaser at a tax sale receives a certificate of purchase. The original owner has a redemption period to pay the delinquent taxes plus interest. If not redeemed, the certificate holder can obtain a tax deed. Idaho's tax sale procedures are governed by Idaho Code Title 63.

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