{"data":{"id":"us-sd/sdcl-10-23-18","jurisdiction":"us-sd","citation":"SDCL § 10-23-18","heading":"Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-23. SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-23-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2ed49bd201a3a61e2e4125907415982c214d2dd238247a2c820d56e44237648a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-23-17","next":"us-sd/sdcl-10-23-19"},"notice":"GroundRules: Original legal text. Not legal advice."}