[§231-70]  Disposition of surplus moneys. (a)  The officer charged with the duty of distributing the surplus arising froma tax sale under sections 231-63 to 231-68 shall pay from the surplus all statetaxes, including interest and penalties, of whatsoever nature and howsoeveraccruing, as provided in section 231-62, and the officer may pay from thesurplus the cost of a search of any records where such search is deemedadvisable by the officer to ascertain the person or persons entitled to thesurplus; provided that nothing in this section shall be construed to requirethe state tax collector to make or cause any such search to be made.  If theofficer is in doubt as to the person or persons entitled to the balance of thefund the officer may refuse to distribute the surplus and any claimant may suethe officer or the officer's successor in office in the circuit court in thecircuit within which the property sold was situated.  The officer may requirethe claimants to interplead, in which event the officer shall state the namesof all claimants known to the officer, and shall cause them to be made partiesto the action.  If in the officer's opinion there may be other claimants whoare unknown, the officer may apply for an order or orders joining all personsunknown having or claiming to have any legal or equitable right, title, orinterest in the moneys or any part thereof or any lien or other claim withrespect thereto.

(b)  Any orders of the court or summons in thematter may be served as provided by law or the rules of court, and all personshaving any interest in the moneys who are known, including the guardians ofsuch of them as are under legal age or under any other legal disability (and ifany one or more of them is under legal age or under other legal disability andwithout a guardian the court shall appoint a guardian ad litem to representthem therein) shall have notice of the action by personal service upon them. All persons having any interest in the moneys whose names are unknown or who ifknown do not reside within the State, or for any reason cannot be served withprocess within the State shall have notice of the action as provided bysections 634-23 to 634-27, except that any publication of summons shall be inat least one newspaper published in the State and having a general circulationin the circuit within which the property sold was situated, and the form ofnotice to be published shall provide a brief description of the property whichwas sold.

(c)  All expenses incurred by the officer shallbe met out of the surplus moneys realized from the sale. [L 1989, c 14, pt of§1(1)]