OPINION
Justice McLAREN delivered the judgment of the court, with opinion.
¶ 1 The property-owner defendants in a foreclosure action, Glenn Higgin, d/b/a Birdies and Eagles, and Karen Higgin, d/b/a Birdies and Eagles (defendants), appeal, challenging the order confirming the sale and ordering the distribution of the sale surplus to plaintiff, Bank of America, N.A., the mortgagee. Real estate taxes were due on the foreclosed property at the time of sale...
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