If there are no bidders at a tax sale, the property is struck off to which entity?

• A. The Bank
• B. The Municipality
• C. The State
• D. The Seller

Answer: (B)

When there are no bidders at a tax sale, the municipality steps in as the owner to recover the unpaid taxes. The sale is used to enforce tax collection, so if no one buys the property, it vests in the municipality by default. This allows the local government to then manage the property—often by selling it later to recover taxes or by addressing the back taxes directly. The bank, the state, or the seller do not automatically acquire the property in this scenario, making the municipality the correct destination for the struck-off property.