A. The lien authorized in this chapter may be foreclosed by a suit in the manner security interests are foreclosed, or the municipal clerk or treasurer may, under the seal of the municipality issue a distraint warrant against the person who is delinquent in the payment of the business license fee or registration fee. The warrant shall:
1. Be directed to the police officer of the municipality;
2. Order him to seize and sell the property of the business in an amount sufficient to pay the delinquent business license fee or registration fee.
B. Within five days after receiving the distraint warrant the police officer shall seize an amount of the personal property of the business so that the proceeds of the sale of the personal property will be sufficient to pay:
1. The delinquent business license fee or registration fee; and
2. All cost of the levy, seizure, preservation and sale of the property unless the person whose property is to be seized pays the amount named in the distraint warrant and all expenses and cost incurred before the sale.
C. Notice of the sale of the personal property shall be posted in six conspicuous places within the municipality for a period of ten days before the day of the sale. The notice shall state:
1. The time and place of the sale;
2. Property to be sold;
3. Amount to be realized from the sale. The property seized under the distraint warrant shall be sold at public auction for cash to the highest and best bidder.
D. The delinquent business license fee or registration fee and the cost of (1) levying the warrant; (2) preserving the property; (3) advertising the sale; and (4) conducting the sale shall be deducted from the proceeds of the sale. Any surplus proceeds shall be paid to the person from whom the personal property was seized. (Ord. 308 (part), 1981: prior code § 19-1-10)