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

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