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Code · South Dakota · Title 10 · Chapter 10-23

10-23-18. Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.

58 words·~1 min read·/sd/title-10/chapter-10-23/10-23-18·

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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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