Idaho Code § 43-712 — Redemption.
TITLE 43 IRRIGATION DISTRICTS CHAPTER 7 LEVY AND COLLECTION OF ASSESSMENTS 43-712. Redemption. (1) At any time prior to the termination of the redemption period as provided in section 43-1508 , Idaho Code, redemption of the land may be made by paying to the treasurer an amount equal to: (a) The amount of all unpaid assessments, including, where applicable, those assessments for the year or years following the issuance of the tax deed, together with all penalties and interest thereon; (b) All costs associated with the assessment and delinquency processes of the irrigation district; (c) The costs incurred for the issuance of the redemption deed from the district; and (d) All other fees and charges for redemption otherwise prescribed by law. (2) Upon redemption, the treasurer shall note the redemption on the delinquency list and shall issue a redemption certificate showing: (a) The name of the redemptioner; (b) The amount paid in redemption; (c) A description of lands redeemed; (d) The year in which assessment was levied; and (e) The delinquency entry number. (3) The treasurer shall provide a copy of the redemption certification to the redemptioner. (4) If the land being redeemed has been included in a certified delinquency list: (a) The treasurer shall file one (1) copy of the redemption certificate with the county recorder of the county in which the land is located; and (b) The county recorder shall enter the redemption opposite the corresponding entry in his record of delinquent assessments. The county recorder shall be entitled to charge a fee as provided by section 31-3205 , Idaho Code, which fee shall be added to the amount necessary for redemption paid by the redemptioner, and be transmitted to the county recorder by the district treasurer.