ยง246-62 - Tax deed as evidence.
ยง246-62ย Tax deed as evidence.ย The tax
deed referred to in section 246-60 is prima facie evidence that:
(1)ย The property described by the deed was duly
assessed for taxes in the years stated in the deed, and to the persons therein
named;
(2)ย The property described by the deed was subject on
the date of the sale to a lien or liens for real property taxes, penalties, and
interest in the amount stated in the deed, for the tax years therein stated,
and that the taxes, penalties, and interest were due and unpaid on the date of
sale;
(3)ย Costs, expenses, and charges due or incurred on
account of the taxes, liens, and sale had accrued at the date of the sale in
the amount stated in the deed;
(4)ย The person who executed the deed was the proper
officer;
(5)ย At a proper time and place the property was sold
at public auction as prescribed by law, and by the proper officer;
(6)ย The sale was made upon full compliance with
sections 246-56 to 246-61 and all laws relating thereto, and after giving
notice as required by law;
(7)ย The grantee named in the deed was the person
entitled to receive the conveyance. [L 1939, c 221, ยง8; RL 1945, ยง5169; RL
1955, ยง128-45; HRS ยง246-62]