South Dakota Codified Laws 10-23-18. Purchaser at sale entitled to tax certificate–Contents–Evidence of regularity ofproceedings
Current as of: 2023 | Check for updates
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The purchaser of a tax certificate sold by the treasurer for taxes is entitled to a tax certificate describing the real property, the sum paid and stating the time when the purchaser will be entitled to a deed. The tax certificate shall be signed by the treasurer and is presumptive evidence of the regularity of all prior proceedings.
Terms Used In South Dakota Codified Laws 10-23-18
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1897, ch 28, § 120; RPolC 1903, § 2199; SL 1903, ch 76; SL 1909, ch 25; RC 1919, § 6790; SL 1923, ch 113; SDC 1939, § 57.1106; SL 2018, ch 63, § 95.