S.D. Codified Laws § 10-23-18

Current through the 2024 Legislative Session

Section 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.

SDCL 10-23-18

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.

Amended by S.L. 2018, ch. 63,s. 95, eff. 7/1/2018.