5.25.085   Collection of personal property taxes.
The city clerk shall make demand of the person owning the property assessed for the amount of the tax, penalty and interest. If not paid within 60 days, the clerk shall issue a warrant directing the chief of police or other police officer of the city to forthwith seize, levy upon, distrain, and sell such personal property of the person assessed as the tax may have been levied upon; and if the same is not sufficient to satisfy the tax penalty and interest and the costs and expenses of such a sale, the warrant may authorize the seizure, levy, distraint and sale of such other property of the person against whom the tax was assessed as may be sufficient to satisfy the tax, penalty, interest and costs of sale. The sale shall be a public auction and shall be held after at least 15 days notice given by posting notice of the sale in three public places within the city, one of such places being the city bulletin board. If the proceeds of the sale are insufficient to satisfy the tax, penalty, interest and costs of the sale, a supplemental warrant may be issued and executed as above set forth. The costs and expenses of the proceeding that may be satisfied from the proceeds of the property sold shall in no event exceed 20 percent of the proceeds received from the sale.
(Ord. 77-01 (part), 1977)