tax deed

The deed, then, from the sheriff and Collector Borden to Lawson, was clearly prima facie evidence of the assessment, taxation, and forfeiture of the land; of the regularity of every proceeding previously to the sale of the land forfeited; of the competency of the officer making the sale and conveyance; of the legal validity of the sale; and cast upon the assailant of any of these prerequisites the burden of showing the absence or defectiveness of any of them.

An instrument whereby the officer of the law undertakes to convey the title of the rightful proprietor to the purchaser at the tax sale, or sale of the land for nonpayment of taxes.

An instrument whereby the officer of the law undertakes to convey the title of the rightful proprietor to the purchaser at a tax sale, or sale of the land for nonpayment of taxes. This deed, according to the principles of the common law, is simply a link in the chain of the grantee’s title. It does not ipso facto transfer the title of the owner, as in grants from the government or deeds between man and man. The operative character of it depends upon the regularity of the anterior proceedings. The deed is not the title itself, nor even evidence of it. Its recitals bind no one. It creates no estoppel upon the former owner. No presumption arises upon the mere production of the deed that the facts upon which it is based had any existence. When it is shown, however, that the ministerial officers of the law have performed every duty which the law imposed upon them, every condition essential in its character, then the deed becomes conclusive evidence of the title The legislature may make a tax deed prima facie evidence of title in the purchaser, but cannot make it conclusive evidence of his title to the land; Marx v. Hanthom, 148 U. S. 172, 13 Sup. Ct. 508, 37 L. Ed. 410.

The conveyance given upon a sale of lands made for non-payment of taxes; the deed whereby the officer of the law undertakes to convey the title of the proprietor to the purchaser at the tax-sale.

Defined under Tax in Black's Law Dictionary.