SDCL 10-25-13 Contents of Tax Deed-Prima Facie Evidence of Regularity of Proceedings
Library | South Dakota Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session |
Year | 2023 |
Citation | SDCL 10-25-13 |
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;
(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;
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