ID H0071

Amends Idaho Code Section 31-808 to treat excess funds from tax deed sales as property tax revenue for calculating the following year's limitation under Section 63-802.

When excess funds from tax deed sales cannot be distributed to the original property owner because they cannot be located, the county treasurer must place remaining funds in an interest-bearing trust for three (3) years.

After three (3) years, any remaining unclaimed funds are transferred to the county indigent fund, with actual search costs deductible by the county.

Money transferred to the indigent fund from tax deed sale proceeds must be counted as property tax revenue when calculating the next year's property tax levy limitation.