Section 15-18-214 - Effect of deed(1) Subject to 15-18-411 and 15-18-413, a deed issued under this chapter conveys to the grantee absolute title to the property described in the deed as of the date of the tax deed, except: (a) when the claim is payable after the execution of the deed and: (i) a subsequent property tax lien is attached; or(ii) a lien of any special, rural, local improvement, irrigation, or drainage assessment is levied against the property;(b) when the claim is an easement, servitude, covenant, restriction, reservation, or similar burden lawfully imposed on the property; or(c) when the land is owned by the United States, this state, or a subdivision of this state.(2) Under the conditions described in subsection (1), the deed is prima facie evidence of the right of possession accrued as of the date on which a tax deed was issued.Amended by Laws 2019, Ch. 317,Sec. 9, eff. 5/7/2019.Amended by Laws 2017, Ch. 67,Sec. 24, eff. 3/2/2017.En. Sec. 23, Ch. 587, L. 1987; amd. Sec. 5, Ch. 704, L. 1989; amd. Sec. 24, Ch. 110, L. 2007.