(A) PERSONS SUBJECT TO ENFORCEMENT: If, at any time, a taxpayer is more than six (6) months delinquent in payment of personal property taxes due to the City, the taxpayer shall be subject to distraint and sale or a personal action to collect the debt which procedures are in addition to any other method of collection already provided for in this Chapter or allowed by State law.
(B) DISTRAINT: The lien of personal property taxes may be enforced by distraint and sale of the personal property of the person assessed. The procedure shall be as follows:
(1) The City Clerk or designee shall make demand to the person or entity assessed by sending a notice of the amount of the tax, the penalty and interest due, and the total amount due to the delinquent taxpayer at their last known address. This notice must also state that if the taxes and all penalty and interest are not paid by a date certain, which date shall not be less than thirty (30) days from the date of mailing, that their personal property shall be subject to distraint and sale. The notice shall be sent by first class mail or delivered in person to the person or entity assessed. If the notices are served in person, the person serving the notices shall file with the City Clerk a proof of service.
(2) If no payment is made within the time specified, the City Clerk or designee shall issue a warrant directed to the Department of Public Safety directing it to seize, levy, distrain, and sell by public auction such personal property of the person or entity assessed upon which the tax was levied upon. If the expected sale proceeds are not sufficient to satisfy the tax, penalty, interest, costs, and expenses of sale, such warrant may authorize the seizure, levy, distraint and sale of such other personal property of the person or entity against whom the tax was assessed as may be sufficient to satisfy such tax, penalty, interest, costs and expenses of sale.
(3) No sale of any personal property may be made without at least fifteen (15) days notice being given by publishing a notice of the sale at least two (2) times in a newspaper of general circulation within the City or if there is no such newspaper, by posting the notice within the time stated in ten (10) public places within the City. The notice shall also be mailed by first-class mail, or delivered in person or entity assessed.
(4) Redemption: After the personal property is seized by the City, the delinquent taxpayer may redeem their personal property seized by payment in full of their proportionate share of the costs of distraint, the actual costs of storage of the property along with the penalty, interest and tax due as of the date of redemption.
(5) Sale: The sale of such personal property shall be made at public auction and such personal property shall be sold to the highest bidder for cash or certified check. All sales of personal property shall be made at a time of day to be fixed by the City Clerk or designee in such notice, and the same shall be fixed between the hours of ten (10) a.m. and five (5) p.m. of the day of sale, and the sale may be adjourned from day to day for want of purchasers or sufficient bids, or if for any valid reason the City Clerk or designee is prevented from attending at the time and place set for the sale, the sale may be adjourned and continued from day to day if necessary until all of such personal property has been sold to pay the costs and expenses herein provided, and the tax, penalty and interest in full. Upon sale, all rights, title and interest of the delinquent taxpayer is conveyed to the successful bidder upon payment in full.
(6) The City shall apply the proceeds of the sale in the following order, to the actual expenses of sale, (including, but not limited to, storage costs, attorney's fees and costs, costs of publication, posting, mailing, copying and costs of additional insurance) penalty and tax due. The City Clerk shall keep a record of all such sales and proceedings, and shall keep on file all records. In all cases of sale of personal property, the City Clerk or designee shall, if requested, give the purchaser a bill of sale on behalf of the City.
(7) Any remaining sums shall be returned to the person or entity assessed, upon written claim by the former property owner or, if not claimed within six (6) months by the former property owner, said sums shall become the property of the City.
(Am. Ord. No. 2003-05, passed 5-6-03)