Skip to main content
Loading…
This section is included in your selections.

(a) If any taxes, penalties, or interest imposed by this article and shown due by building permits, returns filed by the taxpayer, or assessments duly made as provided in this article are not paid within five days after the same are due, the finance director shall issue a notice setting forth the name of the taxpayer; the amount of the tax, penalties and interest; the date of the accrual thereof; and the City's claim of a first and prior lien therefor on the real and tangible personal property of or used by the taxpayer under lease, title-retaining contract, or other contract arrangement.

(b) Such notice shall be on forms prepared by the finance director and shall be verified by said director. Such notice may be filed in the office of the clerk and recorder of any county in this state in which the taxpayer owns or uses real or tangible personal property. The filing of such notice shall create a lien on such property in that county and shall constitute notice thereof.

(c) 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 real and personal property of or used by the taxpayer, except such property as is exempt from the City's lien under section 130-74, for the payment of all taxes due and owing to the City, together with any interest, and penalties accrued thereon and any other collection costs incurred, subject only to any lien for the nonpayment of the state sales and use tax which shall have attached on such property.

(d) The agent charged with the collection shall make or cause to be made an account of the property distrained, a copy of which shall be left with the taxpayer, at the taxpayer's usual place of abode with some member of the taxpayer's family over the age of 18 years, at the taxpayer's usual place of business with 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 process. Said account shall include a statement of the sum demanded and notice of the time and place of the sale of the property distrained.

(e) Said 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.

(f) Said 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.

(g) The time fixed for the sale shall be not less than ten nor more than 60 days from the date of notification to the taxpayer and the publication or posting of such notices, whichever is later. Said sale may be adjourned from time to time by said agent if deemed advisable, but not for a time to exceed in all 90 days from the date first fixed for the sale.

(h) 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 collection costs and expenses, the property so distrained shall be restored to the owner or possessor of such property.

(i) In all cases of sale, the agent making the sale shall issue a certificate of sale to each purchaser. Such certificate shall be prima facie evidence of the right of the agent to make such sale and conclusive evidence of the regularity of such proceedings in making the sale, and shall transfer to the purchaser all right, title, and interest of the property owner in and to the property sold. Any surplus proceeds remaining above the taxes, penalties, interest, collection costs, and expenses of making the seizure and of advertising the sale shall be returned to the taxpayer or such other person having a legal right thereto. On request, the finance director shall render an account in writing of the sale. (Code 1979, § 36-38; Ord. No. 2017-13, § 12, 4-3-2017; Ord. No. 2011-01, § 7, 2-14-2011)