Page:United States Statutes at Large Volume 80 Part 1.djvu/1178

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PUBLIC LAW 89-719-NOV. 2, 1966

[80 STAT.

property shall discharge or divest such property of the lien or title of the United States if the United States consents to the sale of such property free of such lien or title. " (3) SALE OF PERISHABLE GOODS.—Notwithstanding the notice

requirement of subsection (b)(2)(C), a sale described in subsection (b) of property liable to perish or become greatly reduced in price or value by keeping, or which cannot be kept without great expense, shall discharge or divest such property of the lien or title of the United States if notice of such sale is given (in accordance with regulations prescribed by the Secretary or his delegate) in writing, by registered or certified mail or by personal service, to the Secretary or his delegate before such sale. The proceeds (exclusive of costs) of such sale shall be held as a fund subject to the liens and claims of the United States, in the same manner and with the same priority as such liens and claims had with respect to the property sold, for not less than 30 days after the date of such sale, " (d) REDEMPTION BY LTNITED STATES.—

Post.p.ius.

"(1) RIGHT TO REDEEM.—In the case of a sale of real property to which subsection (b) applies to satisfy a lien prior to that of the United States, the Secretary or his delegate may redeem such property within the period of 120 days from the date of such sale or the period allowable for redemption under local law, whichever is longer. "(2) AMOUNT TO BE PAID.—In any case in which the United States redeems real property pursuant to paragraph (1), the amount to be paid for such property shall be the amount prescribed by subsection (d) of section 2410 of title 28 of the United States Code. " (3) CERTIFICATE or REDEMPTION.—

" (A) IN GENERAL.—In any case in which real property is redeemed by the United States pursuant to this subsection, the Secretary or his delegate shall apply to the officer designated by local law, if any, for the documents necessary to evidence the fact of redemption and to record title to such property in the name of the United States. If no such officer is designated by local law or if such officer fails to issue such documents, the Secretary or his delegate shall execute a certificate of redemption therefor. " (B) FILING.—The Secretary or his delegate shall, without delay, cause such documents or certificate to be dulyrecorded in the proper registry of deeds. If the State in which the real property redeemed by the United States is situated has not by law designated an office in which such certificate may be recorded, the Secretary or his delegate shall file such certificate in the office of the clerk of the United States district court for the judicial district in which such property is situated. " (C) EFFECT.—A certificate of redemption executed by the Secretary or his delegate shall constitute prima facie evidence of the regularity of such redemption and shall, when recorded, transfer to the United States all the rights, title, and interest in and to such property acquired by the person from whom the United States redeems such property by virtue of the sale of such property." SEC. 110. PROCEEDINGS BY THIRD PARTIES AGAINST THE UNITED STATES. (a) ACTIONS BY THIRD PARTIES.—Subchapter B of chapter Y6

(relating to proceedings by taxpayers) is amended by inserting after

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