who is delinquent. A former owner or the former owner's |
surviving spouse is permitted to buy back the property by |
payment of delinquent taxes, interest and costs at any time |
before the property is sold to a 3rd party. A municipality that |
sells a tax-acquired property is required to pay the funds |
received in excess of delinquent taxes, interest and costs to |
the former owner or the former owner's surviving spouse or |
heirs. |