Land Act Article 206

When any land value increment tax is overdue for one full year, the competent Special Municipal or County (City) financial authorities may notify the Special Municipal or County (City) Land Administration Agency to turn over the land and a portion or the whole of the improvements thereon to the judicial authorities for sale by auction. The proceeds therefrom shall be used to offset the amount of the tax overdue and the surplus, if any, shall be handed back to the delinquent taxpayer.The provisions of Articles 202 and 203 shall apply to the auction referred to in the preceding paragraph.