Poundage fees on sale proceeds imposed in tiered bands; purchaser pays on completion and officer may order reimbursement if sale set aside.

Poundage fee on sale proceeds under certificate proceedings is levied in two tiered bands, calculated on prescribed monetary increments and separately for each lot; the purchaser must pay immediately on completion, and the Tax Recovery Officer may order the defaulter or person who set aside the sale to pay poundage fees previously paid by the purchaser when a sale of immovable property is set aside.

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