§231-69 - Tax deed as evidence.

[§231-69]  Tax deed as evidence.  Thetax deed referred to in section 231-67 is prima facie evidence that:

(1)  The property described by the deed on the date ofthe sale was subject to a lien or liens for state taxes, penalties, andinterest in the amount stated in the deed, for the tax years therein stated,and that the state taxes, penalties, and interest were due and unpaid on thedate of sale;

(2)  Costs, expenses, and charges due or incurred onaccount of the state taxes, liens, and sale had accrued at the date of the salein the amount stated in the deed;

(3)  The person who executed the deed was the properofficer;

(4)  At a proper time and place the property was soldat public auction as prescribed by law, and by the proper officer;

(5)  The sale was made upon full compliance withsections 231-63 to 231-68 and all laws relating thereto, and after givingnotice as required by law; and

(6)  The grantee named in the deed was the personentitled to receive the conveyance. [L 1989, c 14, pt of §1(1)]