South Dakota Statutes
§ 10-23-18 — Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.
South Dakota § 10-23-18
This text of South Dakota § 10-23-18 (Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-23-18 (2026).
Text
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.
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Legislative History
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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Bluebook (online)
South Dakota § 10-23-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-23-18.