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Home / Opinion Digests / Real Property – Surplus After Tax Sale – Fractional Interests (access required)

Real Property – Surplus After Tax Sale – Fractional Interests (access required)

An owner of a partial interest in real estate that is sold to pay delinquent taxes is entitled to only a fractional share of any after-tax surplus equivalent to his ownership fraction, and any fractional share of the surplus not claimed by an owner shall escheat to the entity collecting the taxes. In this suit brought ...

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