The payment of any business tax may be enforced by the seizure and sale of the property employed in the occupation, business, or profession on which the business taxes are imposed. The City Clerk may issue a warrant in the name of the city for the collection of the business tax. The warrant may be executed by the Chief of Police or any police officer of the city, who shall seize the property employed in the occupation, business, or profession, or so much thereof as may be necessary to pay the business tax. He shall then offer the property for sale to the highest and best bidder for cash, between the hours of ll:00 a.m. and 2:00 p.m., according to the official time prescribed for the state, at the front door of the city hall, after publication of a notice once a week for two consecutive weeks in a newspaper of general circulation published in the county, or after publishing a notice by posting in three public places in the city, one of which shall be the city hall, for ten days, of the time and place of the sale. Out of the proceeds of the sale, the amount of the business tax and cost connected with the sale shall be paid to the city, and the balance shall be paid to the owner of the property.
(Ord. 12, passed 5-28-74; Am. Ord. 1221, passed 10-19-06)