Idaho Code § 70-1609: Counties — Tax-title lands.

Any county acquiring title to any lands within the area encompassed by any port district plan of harbor improvement or port development, and/or in any industrial development district created under this act, after the period of redemption thereof shall have expired, may, in lieu of public auction thereof, upon the request of the port commission, either grant such lands to the port district without remuneration or sell the lands to the port district for the amount of such delinquent taxes, together with any penalties and interest to which the county is entitled under the taxation laws of this state, as the county commissioners shall determine. Nothing in this section shall prevent such county commissioners from granting or selling such lands to any other municipality or public body that may make application therefor.