The matters recited in the delinquency entry must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:

1. (1) Benefits were apportioned to the property as required by law or water rights were properly allocated to the property.
2. (2) The assessment was levied in accordance with law.
3. (3) The assessment was equalized as required by law.
4. (4) The assessment, together with statutory penalties, interest and any other charges, was unpaid.
5. (5) At the proper time the delinquency entry was made as prescribed by law and by the proper officer.
6. (6) The property was unredeemed within the time allowed by the first paragraph of section 43-712, Idaho Code.

7. (7) The person who executed the tax deed was the proper officer. Such deed duly acknowledged and proved is prima facie evidence of the regularity of all other proceedings for the assessment, inclusive, up to the execution of the deed. The deed conveys to the grantee the absolute title to the lands described therein, free of all encumbrances, except purchase contracts, mortgages, deeds of trust or leases of record to the holders of which notice as has not been sent as in this chapter provided, any lien for assessments that have attached subsequent to the assessment resulting in the issuance of the tax deed, and any lien for state and county taxes. For purposes of this section, the term "encumbrances" does not include any easements, highways or rights-of-way of any type, whether public or private.

   Any number of descriptions of land in the same district may be included in one (1) deed where the certificates are held by one (1) person, or the district.

[(43-720) C.S., sec. 4389K, added 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-718; am. 1994, ch. 144, sec. 6, p. 323; am. 2016, ch. 273, sec. 4, p. 754.]