Under the provision on the effect of paying the auction purchase price, when does the purchaser acquire the auctioned property, and what does payment to the tax office also accomplish?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the auction sale record and the receipt for the purchase price, because the provision turns on whether the price has been paid in full and who received it, and any registration or deed showing the purchaser holds the property, since the provision treats acquisition as following from full payment.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes paragraph one at face value: the purchaser acquires the auctioned property at the moment the purchase price is paid in full, so the provision does not make the purchaser wait for any further act beyond paying that price in full.
Another reading turns to paragraph two: when the competent tax office director receives the purchase price, that amount is treated as collected from the delinquent taxpayer, so the provision also addresses the taxpayer's arrears and not only the purchaser's title.
Your judgment
Where part of the purchase price is still outstanding, what in the file would show whether the taxpayer's arrears were treated as collected?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change when the purchaser acquires the property, or if a court decision clarifies what full payment of the purchase price requires.