South Dakota § 10-25-13 Contents of tax deed--Prima facie evidence of regularity of proceedings.

South Dakota Statutes

§ 10-25-13 — Contents of tax deed--Prima facie evidence of regularity of proceedings.

South Dakota § 10-25-13

Title 10TAXATION

Ch. 10-24TAX DEEDS

This text of South Dakota § 10-25-13 (Contents of tax deed--Prima facie 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 § 10-25-13 (2026).

Text

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;

(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.

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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; (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.

Legislative History

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.