South Dakota Codified Laws 10-25-13. Contents of tax deed–Prima facie evidence of regularity of proceedings
The tax deed is prima facie evidence of the truth of all the facts recited, and of the regularity of all proceedings from the valuation of the real property by the director of equalization up to the execution of the deed. The tax deed shall include the following:
(1) The legal description of the real property;
Terms Used In South Dakota Codified Laws 10-25-13
- 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.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper, and also the word "seal" written or printed on such paper. See South Dakota Codified Laws 2-14-2
(2) The amount due for nonpayment of taxes, penalties, interest, and costs;
(3) The date of the tax certificate sale;
(4) The name of the person who purchased the tax certificate;
(5) The amount paid for the tax certificate;
(6) A statement that notice of the tax certificate sale was given and legally advertised; and
(7) The seal of the treasurer.
The tax deed shall be acknowledged by the treasurer in the presence of the county auditor or a notary public.
Source: PolC 1877, ch 28, § 74; CL 1887, § 1639; SL 1897, ch 32, § 1; RPolC 1903, § 2213; RC 1919, § 6805; SDC 1939, § 57.1120; SL 1989, ch. 82, § 41; SL 2018, ch 63, § 136.