US Laws, Codes, Statutes & Cases

 
    §  11-421 Certificate of sale as evidence. The transfer of tax lien or
  any  other  written  instrument  representing  a  tax  lien   shall   be
  presumptive evidence in all courts in all proceedings under this chapter
  by  and  against the purchaser and his or her representatives, heirs and
  assigns, of the truth of the statements therein, of  the  title  of  the
  purchaser  to  the property therein described, and of the regularity and
  validity of all proceedings had in reference to the  taxes,  assessments
  or other legal charges for the nonpayment of which the tax lien was sold
  and  the  sale  thereof.  After  two  years  from  the  issuance of such
  certificate or other written instrument, no evidence shall be admissible
  in  any  court  in  a  proceeding  under  this  chapter  to  rebut  such
  presumption  unless the holder thereof shall have procured such transfer
  of tax lien or such other written instrument by fraud  or  had  previous
  knowledge that it was fraudulently made or procured.