§ 5.12.240. Personal property tax—Collection enforcement procedures—Distraint and sale when.

The lien of personal property taxes may be enforced by distraint and sale of property. The procedure for distraint and sale of property shall be as follows:

A.

The tax collector shall have first made written demand on the person assessed, by ordinary mail to his last known address, pursuant to Section 5.12.350.

B.

The borough clerk shall issue a distraint warrant to a peace officer, after a determination has been made by the borough attorney pursuant to Section 5.12.350. The warrant shall include a description of the property subject to distraint, the amount and year of the taxes, penalty and interest, costs to date, and total amount then due, and the date, time and place of sale.

C.

A copy of the distraint warrant shall be left with the owner or possessor of the property, or at his dwelling or usual place of business, with a person of suitable age and discretion, or if the taxpayer is a corporation, then with an officer, manager or agent for process.

D.

The borough clerk shall cause at least 1 notice to be published in a newspaper of general circulation within the borough, setting out the description of the property distrained, and the time and place of sale.

E.

The sale shall be by public auction set not less than 15 days after the date of the first publication, nor more than 60 days after the date of seizure. The borough tax collector may adjourn the sale from time to time, but not for more than 90 days in all after seizure. The property shall be restored to the owner upon payment of taxes, penalty, interest and total cost, providing the payment is made prior to the time of sale, and by cash.

F.

Property under distraint shall be sold at public auction to the highest bidder.

G.

The actual proceeds of the sale shall be applied first to costs, including costs of sale, then to interest, then to penalty, and then to taxes, after which any excess shall be given over to the owner, by check. The terms of all sales hereunder shall be cash. The former owner of the property shall be served by regular mail, at his last known address, with the results of the sale.

H.

Should the sale proceeds be insufficient to pay the costs, taxes, penalty and interest, a supplemental warrant may be issued.

(Ord. No. 88-34, § 10, 1988; Ord. No. 83-45, § 4, 1983; Ord. No. 75-45, § 1, 1975; KPC § 25.05.095)