Upon receiving the assessment roll and warrant, the City Treasurer shall proceed to collect the amounts assessed therein. If any person shall neglect or refuse to pay his or her assessment upon demand, the Treasurer may seize and levy upon any personal property found within the city, or elsewhere within the county, belonging to such person, and sell the same at public auction, first giving six days’ notice of the time and place of such sale, by posting such notices in three of the most public places in the city or township where such property may be found. The proceeds of such sale, or so much thereof as may be necessary for that purpose, shall be applied to the payment of the assessment, and a percentage of 5% upon the amount of the assessment for the costs and expenses of the seizure and sale, and the surplus, if any, shall be paid to the person entitled thereto.
(1991 Code, § 1.187)