1148
PUBLIC LAW 89-719-NOV. 2, 1966
[80 STAT.
sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at "Washington, District of Columbia. I n such actions the United States may appear and answer, plead or demur within sixty days after such service or such further time as the court may allow. "(c) A judgment or decree in such action or suit shall have the same effect respecting the discharge of the property from the mortgage or other lien held by the United States as may be provided with respect to such matters by the local law of the place where the court is situated. However, an action to foreclose a mortgage or other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien inferior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law, whichever is longer, and in any case in which, under the provisions of section 505 of the 64 Stat. 8 1. Housing Act of 1950, as amended (12 LT.S.C. 1701k), and subsection 72 Stat. 1213. (d) of section 1820 of title 38 of the United States Code, the right to redeem does not arise, there shall be no right of redemption. I n any case where the debt owing the United States is due, the United States may ask, by way of affirmative relief, for the foreclosure of its own lien and where property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of its claim with expenses of sale, as may be directed by the head (or his delegate) of the department or agency of the United States which has charge of the administration of the laws in respect to which the claim of the United States arises. " (d) I n any case in which the United States redeems real property under this section or section 7425 of the Internal Revenue Code of Ante. p. 1141. 1954, the amouut to be paid for such property shall be the sum of— "(1) the actual amount paid by the purchaser at such sale (which, in the case of a purchaser who is the holder of the lien being foreclosed, shall include the amount of the obligation secured by such lien to the extent satisfied by reason of such sale), "(2) interest on the amount paid (as determined under paragraph (1)) at 6 percent per annum from the date of such sale, and "(3) the amount (if any) equal to the excess of (A) the expenses necessarily incurred in connection with such property, over (B) the income from such property plus (to the extent such property is used by the purchaser) a reasonable rental value of such property." SEC. 202. JURISDICTION AND VENUE IN CERTAIN ACTIONS AGAINST UNITED STATES. (a) JURISDICTION I N PROCEEDINGS BROUGHT BY THIRD PARTIES.—
6 2 Stat. 9 33.
Section 1346 of title 28 of the United States Code is amended by adding at the end thereof the following new subsection: "(e) The district courts shall have original jurisdiction of any civil action against the United States provided in section 7426 of the InterAnte. p. 1143. nal Revenue Code of 1954."
�
