73. The proceeds of the sale of each immovable shall be transmitted by the person in charge of the sale to the Commission for distribution by the latter.
If no certified statement has been produced of instalments due of assessments for the construction or repair of churches, parsonages and cemeteries, and if the proceeds of the sale do not exceed the amount of the municipal and school taxes, with interest and costs, the Commission shall itself make the distribution of the proceeds of the sale.
In other cases, the Commission shall transmit the proceeds of the sale to the clerk of the Superior Court for the district in which the immovable is situated, for distribution according to law.
R. S. 1964, c. 170, s. 66.