Provincial treasurer may bury real property in behalf of province if no other bidder.
Section 37
SEC. 37. Provincial treasurer may bury real property in behalf of province if no other bidder. — In case there is no bidder at the public auction of the delinquent real property or if the highest bid is for an amount not sufficient to pay the taxes, penalties and costs, the provincial treasurer may, in his discretion, buy the delinquent real property in the name of the province for the amount of taxes and penalties due thereon, and the costs of sale. Should the provincial treasurer buy the real property in the name of the province, he shall forthwith issue to the provincial board a certificate to the effect that the real property has been sold to the province for the amount of taxes, penalties and costs, and shall make within five days thereafter a return of his proceedings which shall be spread upon the records of his office. The owner of the delinquent real property shall be furnished with a copy of the sale certificate.