Cap. 364 Art. 66Immovable property sold by judicial auction.

(1) Where any immovable property or rights annexed thereto are sold by judicial auction, the Registrar of the Court under the authority of which the sale has taken place shall, after notifying the person or persons appearing to be interested therein, remit to the Commissioner from the proceeds lodged in court, with preference over any other person not having a prior claim to that of the Government as provided in sub-article (4), the amount of any duty which may still be due in respect of the property or rights sold.

(2) Any interested party may oppose the remittance aforesaid by sworn application filed against the Commissioner within six working days from the receipt of the Registrar’s notification.

(3) No bid made in any judicial sale by animo compensandi auction of immovable property or rights annexed thereto shall be approved for the purposes of article 331 of the Code of Organization and Civil Procedure unless it is shown that the duty to which the property affected by the sale may be subject has been paid.

(4) (a) Government shall have a special privilege in respect of the duty payable under this Part of this Act over all the property transferred causa mortis.

(b) With regard to immovable property, the special privilege granted to Government by this article shall not affect:

(i) real rights acquired by third parties over the property in question before the happening of the transfer causa mortis; or

(ii) third parties in possession of the property: Provided that the said special privilege shall not affect:

(i) the privilege or hypothec registered by the creditors of such person before his death or within three months of his death or any shorter period established by law;

(ii) the rights of those creditors who have demanded the separation of the said person’s estate from that of his heirs: Provided further that this benefit shall not apply to the legatees who may have obtained such separation of estates.

(c) The special privilege granted by this sub-article over immovable property shall be registered by the Commissioner within two months from the date on which the relative assessment raised in accordance with the provisions of this Act becomes final and conclusive and shall rank immediately after the privileges contemplated in article 2010 of the Civil Code.