Idaho Code § 50-1747

The matters recited in the delinquency certificate must be recited in the deed and such deed duly acknowledged or proved shall be prima facie evidence: (1) that the improvement district was created, the assessment made and the work and improvement done in the manner provided by law; (2) that all notices were given, all hearings were had, orders made and resolutions and ordinances passed and adopted required by law, and that all the proceedings up to the execution and delivery of such deed were had and done in the manner required by law; (3) that the assessments were not paid, the delinquency entries were properly made and delinquency certificate properly issued, as prescribed by law, and by the proper officer; (4) that the property was not redeemed, that the notice required to be given before deed was taken was properly given as required by law, and that the person who executed the deed was the proper officer.