Amends existing law to revise a provision regarding a sale, exchange, or donation of county property.

Thislegislationseekstoclosealoopholeofgovernmenttakingsurplusproceedsinexcessofdebtsowed. When government takes property for outstanding property tax debts, they can sell the property, retain the amounts owed for the debt, and pay the remaining proceeds to the former property owner. A loophole exists in Idaho code where the government could transfer the property to another government entity and consequently not disburse any amount back to the former property owner. Thus the property owner would lose any equity in the property. This legislation prevents a government entity from doing so.