Idaho Code § 43-712: Redemption.

(1) At any time prior to the termination of the redemption period as provided in section 43-1508, Idaho Code, redemption of the land may be made by paying to the treasurer an amount equal to:

(a) The amount of all unpaid assessments, including, where applicable, those assessments for the year or years following the issuance of the tax deed, together with all penalties and interest thereon;

(b) All costs associated with the assessment and delinquency processes of the irrigation district;

(c) The costs incurred for the issuance of the redemption deed from the district; and

(d) All other fees and charges for redemption otherwise prescribed by law.

(2) Upon redemption, the treasurer shall note the redemption on the delinquency list and shall issue a redemption certificate showing:

(a) The name of the redemptioner;

(b) The amount paid in redemption;

(c) A description of lands redeemed;

(d) The year in which assessment was levied; and

(e) The delinquency entry number.

(3) The treasurer shall provide a copy of the redemption certification to the redemptioner.

(4) If the land being redeemed has been included in a certified delinquency list:

(a) The treasurer shall file one (1) copy of the redemption certificate with the county recorder of the county in which the land is located; and

(b) The county recorder shall enter the redemption opposite the corresponding entry in his record of delinquent assessments. The county recorder shall be entitled to charge a fee as provided by section 31-3205, Idaho Code, which fee shall be added to the amount necessary for redemption paid by the redemptioner, and be transmitted to the county recorder by the district treasurer.