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;
(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.
Structure South Dakota Codified Laws
Section 10-25-1 - Period within which tax deed may be procured.
Section 10-25-3 - Persons entitled to notice of intention to take tax deed.
Section 10-25-4 - Additional persons entitled to notice.
Section 10-25-6 - Service on decedent's representative, heirs, or beneficiaries.
Section 10-25-8 - Completion of service by filing of affidavit--Expiration of right of redemption.
Section 10-25-8.1 - Failure to redeem tax certificate.
Section 10-25-9 - Costs added to amount required for redemption.
Section 10-25-10 - Purchase of prior tax certificates required before issuance of deed.
Section 10-25-11 - Preparation and delivery of tax deed--Fee.
Section 10-25-12 - Title and possessory right vested by tax deed.
Section 10-25-13 - Contents of tax deed--Prima facie evidence of regularity of proceedings.
Section 10-25-14 - Tax deed based on private sale.
Section 10-25-19 - Acts constituting commencement and completion of proceedings to procure tax deed.
Section 10-25-20 - Tax deed on real property bid in by county.
Section 10-25-21 - Conveyance to county in lieu of tax deed--Maximum consideration.
Section 10-25-22 - Compromise or abatement of taxes on property conveyed to county.
Section 10-25-23 - Sale or rental of property conveyed in lieu of tax-deed proceedings.
Section 10-25-25 - Procedure in quiet-title action--Bond not required of county.
Section 10-25-27 - Rental of property acquired by county under tax deed--Apportionment of proceeds.