(a) At any time when taxes due are unpaid, whether or not notice of the City's lien is filed, the finance director may issue a warrant directed to any agent of the finance department, commanding such agent to distrain, seize and sell sufficient of the property of or used by the taxpayer, except such property as is exempt from execution and sale by state statute, for the payment of the tax due, together with any penalty and interest accrued thereon and any costs of collection which may be incurred.

(b) The agent charged with the collection shall make or cause to be made a list of the property distrained and deliver a copy thereof to the taxpayer, or to some member of the taxpayer's family over the age of 18 years at the taxpayer's usual place of abode, or to the taxpayer's principal employee or other person in charge, or, if the taxpayer is a corporation, with any officer, manager, general agent, or agent for service at the taxpayer's usual place of business. Said list shall include a statement of the amount demanded and notice of the time and place fixed for the sale of such property.

(c) Such agent shall forthwith cause to be published a notice of the time and place of sale, together with a description of the property to be sold in a newspaper of general circulation within the City, and shall cause such notice to be publicly posted at the taxpayer's usual place of business.

(d) Such agent shall, no later than ten days prior to the date of sale, notify any person with an ownership or other legally protected interest in the property distrained appearing in the public records maintained by the clerk and recorder of the county in which such property is located, the secretary of state, or the state department of revenue. Such notice shall be deemed given when sent by first class mail to the address of the owner or interest holder set forth in the document evidencing such ownership or other interest.

(e) The time fixed for the sale shall be not less than 20 nor more than 60 days from the date of notification to the taxpayer and the publication or posting of such notice, whichever is later. The sale may be adjourned from time to time if the agent shall deem such adjournment advisable for any reason, but in no event shall the sale be postponed for more than 90 days in all from the date first fixed for the sale.

(f) When any property is advertised for sale under distraint, the agent making the seizure shall proceed to sell such property at public auction. If, prior to the sale, the amount due is paid, together with all other costs and expenses, the property so distrained shall be restored to the owner or possessor of such property.

(g) In all cases of sale, such agent shall issue a certificate of sale to each purchaser, and such certificate shall be prima facie evidence of the right of the agent to make such sale and conclusive evidence of the regularity of the proceedings in conducting and making such sale. The agent's certificate shall transfer to the purchaser all right, title and interest of the property owner in and to the property sold.

(h) Any surplus of the sale proceeds remaining over and above the taxes, penalty, interest, and costs of making the seizure and of advertising the sale shall be paid over and, on request, a written account of the sale shall be furnished to, the taxpayer or such other person having a legal right thereto. (Code 1979, § 36-176)