ID S1348

Clarifies that tax deeds issued under Idaho Code sections 43-720, 50-1823, and 63-1009 convey title free of encumbrances, but this does not include easements, highways, rights-of-way, or other valid third-party property interests.

Responds to the Regan v. Owen case by rejecting the interpretation that tax deeds could extinguish private easements, public utility easements, conservation easements, and other valid property rights held by third parties.

Specifies that tax deeds convey only the title owned by the delinquent taxpayer and do not allow local governments to destroy valid property interests held by others, which would constitute an uncompensated taking of property.

Amends Section 43-720 (irrigation entities), Section 50-1823 (cities), and Section 63-1009 (general tax deed provisions) to explicitly exclude easements, highways, and rights-of-way from the definition of encumbrances for tax deed purposes.

Declares an emergency, making the act effective upon passage and approval.