ID S1347

Allows county commissioners to transfer excess proceeds from tax deed sales to the state treasurer with the treasurer's consent, rather than retaining all funds at the county level.

Requires county commissioners to notify all parties with claims on proceeds and property owners within 30 days of sale, with claimants having 60 days to respond with claims.

Mandates county commissioners provide the state treasurer with information about claims and proceeds as reasonably requested, with the treasurer distributing funds according to Idaho Code Chapter 5, Title 14.

Requires county commissioners to conduct tax deed property auctions within 14 months of tax deed issuance and set minimum bids to cover all delinquent taxes, interest, costs, and property maintenance expenses.

Establishes that if property owners cannot be located, remaining excess funds be held in an interest-bearing trust for three years before transfer to the county indigent fund.