Practice question
At a properly conducted real-property delinquency sale, the highest bid cannot cover the taxes, penalties and costs. The conducting officer declares Section 215 forfeiture. Six months later, before any redemption, an official claims that the taxpayer's redemption right disappeared on the day of forfeiture. Which is correct?
- The claim ignores the statutory one-year redemption right from forfeiture.
- Forfeiture always eliminates redemption immediately.
- The owner must obtain the highest bidder's permission because that bidder necessarily acquired title.
- The right lasts only until the next calendar month.
- An official's unsupported declaration can shorten the statutory year.
Legal references
- NIRC Section215, Forfeiture to Government for Want of Bidder; https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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