NOTICE OF

| May 25, 2005 9:00 PM

PENDING ISSUE OF TAX DEED

The following delinquent taxpayers are hereby notified: That a delinquent entry was entered on 1 January 2002 in the records of the County Treasurer as Tax Collector of Bonner County, State of Idaho. That said delinquent entry was made in respect of unpaid taxes assessed for the year 2001.

You are further notified, that if said delinquent entry is not redeemed on or before June 28, 2005 by payment of said unpaid taxes, together with late charges, interest and all costs and expenses up to the date of said payment at the office of the County Treasurer at 215 South First Ave., said County Treasurer shall, thereupon, as required by law, make application to the board of County Commissioners of Bonner County, State of Idaho, for hearing to be held on June 29, 2005, at 10:00 AM, or as soon thereafter as said application can be heard, at the Bonner County Courthouse, for a tax deed conveying the property to said Bonner County, State of Idaho, absolute title, free of all encumbrances, except any lien for taxes which may have attached subsequently to the assessment herein above referred to.

You are further notified, that the record owner or owners or any party of interest as defined by section 63-1126, Idaho Code, may appear in person or by counsel, and if appearing, shall have adequate opportunity to be heard on behalf of said record owner or owners or said party of interest. Should you have further inquiries or objections, please direct them to the County Treasurer.

You are further notified, that all inquiries or objections concerning this notice and the information contained herein shall be directed to the Bonner County Treasurer, Bonner County Courthouse, 215 South First Ave., Sandpoint, Idaho 83864, phone number (208)265-1433 no later than ten (10) working days prior to the hearing date noted above.

RP54N04W313210A

31-54N-4W

TAX 25

Phillips, Susan E

PO Box 1231

Spirit Lake, ID 83869

Idaho State Tax Commission

1910 NW Blvd M Ste 100

Coeur d'Alene, ID 83864

Gooding County Clerks Office

PO Box 417

Gooding, ID 83330

2001 Tax and cost due $358.42

RP54N05W360020A

36-54N-5W

TAX 3