ID S1388

Clarifies that tax deeds convey only the delinquent taxpayer's interest in property, not third-party easements, highways, rights-of-way, or other valid property interests held by others.

Exempts easements, highways, and rights-of-way owned by counties from tax deed conveyances unless expressly conveyed.

Expands the definition of "party in interest" in irrigation districts and property tax statutes to include holders of recorded purchase contracts, mortgages, deeds of trust, security interests, liens, and leases.

Specifies that tax deeds remain subject to recorded purchase contracts, mortgages, deeds of trust, and leases when proper notice has been sent to the interested parties.

Declares an emergency and directs that amendments apply to all tax deed conveyances, past or future, as a clarification of existing legislative intent.