Eight years after bidding successfully on a foreclosed property, the bidder sought to close. The delay in closing was due, in part, to environmental cleanup demanded by the bidder (as opposed to a refund of his winning bid). The bidder refused to pay accrued taxes and interest on the bid amount, claiming that the taxes are to be paid out the sale proceeds. The court held that because the winning bidder at an auction is the equitable owner, and because the term “sale” means bid date and not the closing date, the bidder was liable. As far as interest, because the bidder opted for the environmental cleanup, reaping those benefits which caused the delay, interest would accrue.