(a) If any person shall be assessed upon the assessment books of the county with personal property only and the amount of taxes levied thereon shall remain unpaid on the thirtieth day of June next following after the date of July first on which the taxes are due, the county treasurer shall, within one month after the first day of July in each year or within one month after the discovery of any property belonging to such delinquent, levy upon such portions as may be necessary to pay the taxes, interests, costs and fees, as therein provided, of the personal property assessed to such delinquent taxpayers, in the same manner as the sheriff of the county is authorized by law to levy upon property upon execution on judgments issued out of the circuit court for the county.
(b) He shall advertise and sell such personal property in the same manner as is required by law in case of sales of personal property by the sheriff of the county and deliver the property so sold to the purchaser thereof. For the purpose of the levy of the sale herein provided for, the county treasurer shall have all the powers possessed or lawfully exercised by the sheriff of the county, executing executions on judgments of the circuit court for the county, and shall, if necessary, have the same powers prescribed by law for the levy upon and the sale of shares of stock in any association or corporation, which the sheriff of the county possesses in executing executions on judgments of such court.
(c) The county treasurer shall be entitled to receive out of the proceeds of sales made under this section, the same fees and allowances as are allowed by law to the sheriff of the county on executions issued as provided in this section.
(d) This section shall be construed as an addition to and not as a substitution for the powers of the county treasurer to collect taxes assessed upon personal property by suit.
(e) It is hereby expressly provided that the county treasurer, if he deems such course advisable, may proceed to collect any and all taxes due upon such personal property by suit, in the name of the board of county commissioners, before any justice of the peace in and for the county or in the circuit court for the county. Out of the proceeds of sale of such personal property, the treasurer shall pay all costs and expenses incident to such sale, the taxes in arrears thereon and interest. The surplus, if any, shall be paid over to such delinquent taxpayer.
(Code 1959, § 8-17; 1963, Chapter 825, § 14)