Amendment status not verified — confirm the current text below against the official source.
At the appointed time and place, the property shall be put up in one or more lots, as the officer conducting the sale may consider advisable, and shall be sold to the highest bidder. Where the property is sold for a sum exceeding the amount of the arrear of the public revenue due on land together with the interest thereon and the cost of process, the excess shall be paid to the defaulter.