Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.

1. Law
2. South Dakota Codified Laws
3. Taxation
4. Sale Of Real Property For Taxes And Assessments
5. Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.

10-23-18. Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.

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.

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.

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