South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: 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.

Source: official text