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Essay Multiple Choice

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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

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?

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The right lasts only until the next calendar month. 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.

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