Idaho Statutes Title 63. Revenue and Taxation § 63-1008. Effect of tax deed as evidence

(a) The property was appraised and assessed as required by law;

(b) The property was equalized as required by law;

(c) The property taxes were levied in accordance with law;

(d) The property taxes were not paid;

(e) The delinquency took effect at the proper time as prescribed by law;

(f) The property was not redeemed;

(g) The person who executed the deed was the proper officer;

(h) Where the real property was sold to pay property taxes on personal property that the real property belonged to the person liable to pay the property tax.