The proceeds of such sale shall be applied:
(1) To the expenses of such sales and the discharge of such lien;
(2) To payment of other liens, if any, in the order of their priority; and
(3) To the owner of the property.
(June 3, 1952, 66 Stat. 97, ch. 361, § 4.)
1981 Ed., § 38-204.
1973 Ed., § 38-207.