Which of the following is NOT a required element for a deed to be valid?

A deed must meet certain requirements to be considered valid, and the absence of any required element could render it ineffective in transferring property ownership. The elements required for a deed typically include:

• The signature of the grantor, which demonstrates the grantor's intent to transfer ownership.
• The names of the parties involved, clearly identifying both the grantor (the seller) and the grantee (the buyer).
• A legal description of the property, providing a precise identification of the property being conveyed.

The payment of property taxes, while an important responsibility for property ownership, is not a required element for the validity of the deed itself. This means that even if the grantor has outstanding property taxes, it does not affect the legality of the deed in terms of transferring ownership. Therefore, the correct answer highlights that payment of property taxes is not essential for the deed's validity.