42-18401. Collection of personal property tax
by seizure and sale
A. At any time after receiving the roll the county treasurer may collect the taxes
due on personal property by seizure and sale if not otherwise collected.
B. The sale shall be at public auction after notice of one week of the time and
place of the sale by publication in a newspaper in the county or by posting notices of
the sale in three public places in the county. The notice shall state that a sufficient
amount of the property will be sold to pay the taxes, fees and costs.
C. For seizing and selling personal property the treasurer may charge in each case
three dollars and the same mileage as allowed by law to the sheriff in serving civil
process.
D. On payment of the purchase price and delivery of the property with a bill of
sale, the title to the property vests in the purchaser.
E. Any amount collected that exceeds the taxes, fees and costs shall be returned to
the owner of the property sold and, until claimed, shall be deposited in the county
treasury subject to the order of the owner.
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