Tax Sales... Who gets the money that's left over?

[Jerry Kisasonak]

I feel I should know this answer but I don't... so I'm exposing my ignorance here. (So far it doesn't hurt too much!)

If someone owns a property free and clear and they don't pay their property taxes one of the taxing bodies will eventually file for a tax sale and the property will go through the sheriff sale process.

My question is: Say the delinquent tax amount including all penalties & fees adds up to $15,000. The property goes to sheriff sale and someone buys the property for $50,000. Obviously $15,000 goes to pay the back taxes and fees, but where does the other $35,000 go? I'm inclined to think that the prior owner wouldn't get it. But if they don't get the excess money, who does?