Application of proceeds.
(a)The proceeds realized from a seizure and sale under…#
(a) The proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority:
(1) The expenses of the proceedings for seizure and sale;
(2) The specific tax liability on the seized property;
(3) The liability for which the levy was made or the sale was conducted;
(4) Any other District of Columbia tax liability due and unpaid.
(b)Any proceeds remaining after the application of…#
(b) Any proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof, be credited or refunded by the Mayor to the person entitled thereto.