Liquidation of Resettlement Projects of the Farm Security Administration

B-46548: Jan 26, 1945

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This decision is in regards to a problem that emerged in connection with the liquidation of the resettlement projects of the Farm Security Administration. The question before the Comptroller General is whether payment, in order to remove valid liens, may be considered a proper expenditure in liquidation of the projects and may be paid from funds appropriated for such liquidation purposes.

It does not appear practicable to require the purchasers to liquidate the tax liens because no separate tax bills exist as against the separate tracts into which certain larger tracts have been divided. Accordingly, in view of the matters set forth in the letter, if it be determined administratively to be in the best interests of the Government to discharge the tax liens, in connection with the liquidation of the involved projects, in the actual sale of the property and conveyance of an unencumbered title thereto to the private purchase thereof, the appropriation made for liquidation of such projects may be considered available for such purpose.