manner


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Tax Sale

A transfer of real property in exchange for money to satisfy charges imposed thereupon by the government that have remained unpaid after the legal period for their payment has expired.

Tax sales are authorized by state statutes to collect taxes that are long overdue to the state government from negligent or unwilling individuals.

Requirements

Any sale of real property for delinquent taxes must be conducted in compliance with legally imposed requirements, or it is not valid. Ordinarily the tax collector is required to make and publish a list of property on which taxes have not been paid. Such a list must contain an adequate description of each parcel of land to be sold, the owner's name, the amount due, and the period of time for which the taxes are due. The interest permitted by law on the delinquent taxes, penalties for default in payment, and the costs incurred for the sale may be included in the amount due. Certain states mandate that this delinquency list must be filed or recorded in the office of the county clerk, and statutes may indicate specifically the newspapers in which the list is to be published.

Notice

The purpose of a notice of a tax sale is to warn the owner of the property that it will be sold and to furnish information to prospective buyers. Failure to provide notice to the owner renders any subsequent sale of the property invalid. This rule is consistent with due process requirements that any individual must be given notice and opportunity to defend himself or herself before being deprived of his or her property. The notice given to the owner must adequately describe the property, the amount of tax owed, and for what years it is due.

Manner

State statutes regulate the manner in which tax sales may be conducted. Ordinarily the sale is open to the public in order to ascertain that a fair price for the property will be obtained in the open market. A private sale is valid, however, when authorized by statute.

Price

The general rule is that land offered at a tax sale must bring at least the total amount of taxes due on it, plus legal costs and charges. In some jurisdictions, a sale for a smaller amount is invalid.

In the event that the land is sold at the tax sale for a price that exceeds the amount owed, the sale might be valid, depending upon the state; however, the excess must be given to the delinquent taxpayer.

Buyer

Any individual who is not disqualified by statute may purchase land at a tax sale provided he or she is the highest bidder. Upon payment of the amount bid, the buyer will be given a tax deed that serves as proof of his or her ownership of the property. Certain states mandate that a tax sale be confirmed in a court proceeding before the purchaser actually takes title or ownership to the property.

A state, county, Municipal Corporation, or other governmental unit may buy land sold at a tax sale only if authorized by statute.

Redemption

The owner of property that is the subject of a tax sale is given a statutory right of redemption—that is, if, within a certain period, the owner pays the back taxes plus any other legal charges due, he or she will regain complete ownership of the property free of the prior tax debt. The public policy behind such a statute is to provide the taxpayer with every reasonable opportunity to redeem property since Forfeiture of land has always been regarded as a drastic remedy. Generally any individual interested in the property sold for taxes is entitled to redeem it if his or her interest in the property will be affected by the purchaser taking complete ownership of the land, such as in the case of an individual who has a life estate in the property.

Redemption must occur within the time and in the manner specified by the statute.

Sale Prohibited

Courts can proscribe a tax sale in cases where (1) a sale would be unlawful, so that the buyer's ownership of the land would be open to question; (2) the taxes have been paid; (3) the levy or assessment was unlawful or fraudulent; or (4) the valuation was grossly excessive.

Where errors or irregularities exist in the assessment that could have been rectified if promptly brought to the attention of the proper authorities, the tax sale will not be enjoined if such errors have no effect upon the substantial justice of the tax or the liability of the property for its satisfaction.

Further readings

Lilienthal, Christopher. 2003. "Tax Sale Set Aside: Officials Failed to Examine Past Due Taxes: County and Township Tax Offices Failed to Use 'Common Sense Business Practices'." Pennsylvania Law Weekly (March 31).

Sacks, Michael E. 1998. "Escape Clause in Tax Sale Law Under Review by High Court." Pennsylvania Law Weekly (November 9).

Stone, Lin. 1998. How to Buy Land at Tax Sales. Ed. by James Criswell. Kansas City, Mo.: Truman.

manner

(Behavior), noun actions, acts, address, air, appearance, approach, aspect, attitude, bearing, behavior pattern, carriage, comportment, conduct, consuetude, course of action, course of conduct, custom, customary procedure, decorum, demeanor, deportment, distinctive social attitude, etiquette, fashion, guise, habit, habitual practice, line of action, line of conduct, look, method, method of action, mien, mode, mode of proceeding, operation, pattern, personal bearing, personal style, port, posture, practice, praxis, presence, procedure, proceeding, routine, stance, style, tactics, tone, usage, way, wise, wont

manner

(Kind), noun brand, categorization, category, class, classification, denomination, description, division, fashion, form, grouping, ilk, kind, make, order, selection, sort, species, style, type, variety
See also: appearance, arrangement, avenue, behavior, channel, character, color, complexion, conduct, conduit, course, custom, degree, demeanor, deportment, facility, form, instrumentality, look, means, method, mode, modus operandi, opportunity, parlance, posture, practice, presence, process, style, system, tenor, trait, usage
References in classic literature ?
It seemed to the author, that the existence of the two races in the same country, the vanquished distinguished by their plain, homely, blunt manners, and the free spirit infused by their ancient institutions and laws; the victors, by the high spirit of military fame, personal adventure, and whatever could distinguish them as the Flower of Chivalry, might, intermixed with other characters belonging to the same time and country, interest the reader by the contrast, if the author should not fail on his part.
as illustrating manners, is still more curious than the King and the Hermit; but it is foreign to the present purpose.
Admitting that the author cannot himself be supposed to have witnessed those times, he must have lived, you observed, among persons who had acted and suffered in them; and even within these thirty years, such an infinite change has taken place in the manners of Scotland, that men look back upon the habits of society proper to their immediate ancestors, as we do on those of the reign of Queen Anne, or even the period of the Revolution.
He was still more surprised to find among them almost every face that had caught his attention in the crowd; but his companion having whispered him outside the door, that it was not considered good manners at The Boot to appear at all curious about the company, he kept his own counsel, and made no show of recognition.
She has the reputation of being remarkably sensible and clever; but I rather believe she derives part of her abilities from her rank and fortune, part from her authoritative manner, and the rest from the pride for her nephew, who chooses that every one connected with him should have an understanding of the first class.
The world is blinded by his fortune and consequence, or frightened by his high and imposing manners, and sees him only as he chooses to be seen.
But let us examine this question after the manner of the courts--"
Certainly one so learned in the subject need not dread a cross-examination," cried the youth, in her own manner.
Defect in manners is usually the defect of fine perceptions.
Society loves creole natures, and sleepy languishing manners, so that they cover sense, grace and good-will: the air of drowsy strength, which disarms criticism; perhaps because such a person seems to reserve himself for the best of the game, and not spend himself on surfaces; an ignoring eye, which does not see the annoyances, shifts, and inconveniences that cloud the brow and smother the voice of the sensitive.
Compare their manner of carrying themselves; of walking; of speaking; of being silent.
Knightley's downright, decided, commanding sort of manner, though it suits him very well; his figure, and look, and situation in life seem to allow it; but if any young man were to set about copying him, he would not be sufferable.