tax redemption
tax redemption 税产回赎 纳税人通过补缴税款及其利息、附加费用及罚金来赎回因欠税而充公的财产。
Search Results for: tax redemption
tax redemption
A taxpayer’s recovery of property taken for nonpayment of taxes, accomplished by paying the delinquent taxes and any interest, costs, and penalties. [Cases: Taxation 695, 725. C.J.S. Taxation §§ 1242, 1346–1351.]
redemption from tax sale
redemption from tax sale 税产拍卖的回赎 税产前所有人、其利益继受人或对税产享有实际利益的人所享有的一种权利和程序。据此程序，他们只要付还拍卖的买方所付的价款、利息和费用，就可以使一税产拍卖无效，从而享有征税前对该财产的完全的所有权，尽管该税产拍卖是有效的并在各个方面符合规则。
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redemption
redemption, n. 1. The act or an instance of reclaiming or regaining possession by paying a specific price. [Cases: Secured Transactions 241. C.J.S. Secured Transactions § 184.] 2. Bankruptcy. A debtor’s right to repurchase property from a buyer who obtained the property at a forced sale initiated by a creditor. [Cases: Bankruptcy 3034. C.J.S. Bankruptcy
bill of redemption
A bill in equity filed to enforce a right to redeem real property, usu. following a mortgage foreclosure or a delinquent-tax sale. — Also termed bill for redemption.
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redemption period
redemption period. The statutory period during which a defaulting mortgagor may recover property after a foreclosure or tax sale by paying the outstanding debt or charges. [Cases: Mortgages 599; Taxation 699. C.J.S. Mortgages §§ 1034–1037, 1039; Taxation §§ 1258–1264.]
tax certificate
tax certificate. An instrument issued to the buyer of property at a tax sale, certifying the sale and entitling the buyer to a tax deed and possession of the property upon the expiration of the redemption period. • If the property is redeemed, the tax certificate is voided. See REDEMPTION PERIOD; tax sale under SALE.
statutory redemption
The statutory right of a defaulting mortgagor to recover property, within a specified period, after a foreclosure or tax sale, by paying the outstanding debt or charges. • The purpose is to protect against the sale of property at a price far less than its value. See REDEMPTION PERIOD. [Cases: Mortgages 592. C.J.S. Mortgages §§
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redemption
redemption n. 回赎；买回 包括以下各种情况：１设定抵押或质押的财产，在债务人履行债务后解除担保，返还担保物；２在破产法中，债务人的财产经扣押并拍卖时，债务人(有时为债务人的其他债权人)有权从买受人处购回此项财产，但一般限于对不动产的拍卖；３债券的发行人依据发行时载明的条件收回债券；公司依收购时股票的实际价格收购本公司的股票；４出卖人以原价或高于原价的价格向买受人购回已售出的财物；附解除条件的买卖合同在条件成就时撤销或解除原来的买卖。(→certificate of redemption; equitable redemption; equity of redemption; right of redemption; tax redemption)
land court
A court having jurisdiction over land-related matters including: (1) exclusive original jurisdiction of applications for registration of land titles and related questions, writs of entry and petitions to clear title to real estate, petitions to determine the validity and extent of municipal zoning ordinances, bylaws, and regulations, and proceedings for foreclosure and redemption from tax