LEVY AND COLLECTION OF ASSESSMENTS
43-724. Tax deed — Short form. Upon the expiration of the period of redemption, the treasurer shall execute to the district or the holder and owner of any tax certificate a deed to the property described in said certificate, which deed shall recite that in consideration of the amount of tax (specifying the amount) for the year (naming the year) the treasurer transfers to the holder of said certificate the property therein described. Such deed shall be duly acknowledged by the treasurer and shall be bona fide evidence of the full compliance by the district and of all its officers with every act and thing required to be done as a condition to the issuance of said deed and of the full compliance with the law prerequisite to the execution of a valid tax deed and that the property has not been redeemed. Any number of descriptions of land in the same district may be included in one deed where the certificates are held by one (1) person, or the district.
[(43-724) C.S., sec. 4401-A, as added by 1931, ch. 61, sec. 1, p. 104; I.C.A., sec. 42-722.]