Turkish Law in EnglishTÜRKİYE
Law No. 6183 on the Procedure for the Collection of Public Receivables

Article 98

Part One: General Principles › Chapter One: Scope of the Law, terms, officers charged and competent persons

If, within one year from the date of the second auction, the immovable property has been put up for sale at least once more but it has not been possible to sell it, the immovable property may be taken over by the public administration upon the request of the creditor public administration and by decision of the sales commission. The takeover price shall be 50% of the assessed market value of the immovable property.

Following completion of the takeover procedure, the amount remaining after deduction of the enforcement and takeover expenses shall be set off against the debt. Immovable property taken over may not be put up for sale for a period of one year from the date of the takeover decision.

If the debtor pays the public receivable together with the late payment surcharges within one year from the date of the takeover decision of the sales commission, the immovable property shall be returned to the debtor. The conveyance costs shall be borne by the debtor.

If, before the takeover decision is made, an outside bidder comes forward offering 75% or more of the assessed market value, the creditor public administration shall abandon the takeover.

Effect of the award, rescission and registration:

Original Turkish text

MADDE 98

İkinci artırma tarihinden başlıyarak bir yıl içinde gayrimenkul en az bir kere daha satışa çıkarıldığı halde satılmasına imkan bulunmadığı takdirde gayrimenkul alacaklı amme idaresinin talebi üzerine ve satış komisyonu karariyle amme idaresince teferruğ edilebilir. Teferruğ bedeli, gayrimenkulün biçilen rayiç değerinin % 50 sidir.

Teferruğ muamelesinin ikmalini mütaakıp, takip ve teferruğ masrafları düşüldükten sonra artan bedel borca mahsup edilir. Teferruğ edilen gayrimenkul teferruğ kararı tarihinden itibaren bir yıl müddetle satışa çıkarılamaz.

Borçlu satış komisyonunun teferruğ kararı tarihinden başlıyarak bir yıl içinde amme alacağını, gecikme zamları ile birlikte ödediği takdirde gayrimenkul kendisine geri verilir. Ferağ masrafı borçluya aittir.

Teferruğ kararı verilmeden evvel biçilen rayiç bedelin % 75 i veya fazlasiyle hariçten talip çıkarsa alacaklı amme idaresi teferruğdan vazgeçer.

İhalenin neticesi fesih ve tescil:

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.