§ 146-79. Title presumed in the State; tax titles.
Article17.
Title in State.
§ 146‑79. Titlepresumed in the State; tax titles.
In all controversies and suitsfor any land to which the State or any State agency or its assigns shall be aparty, the title to such lands shall be taken and deemed to be in the State orthe State agency or its assigns until the other party shall show that he has agood and valid title to such lands in himself.
In all controversies touchingthe title or the right of possession of any lands claimed by the State or byany State agency under any sale for taxes at any time heretofore made or whichhereafter may be made, the deed of conveyance made by the sheriff or otherofficer or person making such sale, or who may have been authorized to executesuch deed, shall be presumptive evidence that the lands therein mentioned were,at the time the lien for such taxes attached and at the time of the sale, theproperty of the person therein designated as the delinquent owner; that suchlands were subject to taxation; that the taxes were duly levied and assessed;that the lands were duly listed; that the taxes were due and unpaid; that themanner in which the listing, assessment, levy, and sale were conducted was inall respects as the law directed; that all the prerequisites of the law wereduly complied with by all officers or persons who had or whose duty it was tohave had any part or action in any transaction relating to or affecting thetitle conveyed or purported to be conveyed by the deed, from the listing andvaluation of the property up to the execution of the deed, both inclusive; andthat all things whatsoever required by law to make a good and valid sale andvest the title in the purchaser were done, and that all recitals in such deedcontained are true as to each and every of the matters so recited.
In all controversies and suitsinvolving the title to real property claimed and held under and by virtue of adeed made substantially as above, the person claiming title adverse to thetitle conveyed by such deed shall be required to prove, in order to defeat suchtitle, either that the real property was not subject to taxation for the yearor years named in the deed, that the taxes had been paid before the sale, thatthe property had been redeemed from the sale according to the provisions oflaw, and that such redemption was had or made for the use or benefit of personshaving the right of redemption under the laws of this State, or that there hadbeen an entire omission to list or assess the property or to levy the taxes orto sell the property; but no person shall be permitted to question the titleacquired under such sale and deed without first showing that he or the personunder whom he claims title had title to the property at the time of the sale,and that all taxes due upon the property have been paid by such person or theperson under whom he claims title. (1842‑3, c. 36, s. 3;R.C., c. 66, s. 24; Code, s. 2527; 1889, c. 243; Rev., s. 4047; C.S., s. 7617;G.S., s. 146‑90; 1959, c. 683, s. 1.)