Whenever the director of the department of finance or his authorized assistants shall
distrain any property of a taxpayer, he shall cause to be made a list of the property
or effects distrained, a copy of which, signed by the director or his authorized assistants,
shall be sent by registered mail to the taxpayer at his last known residence or business
address or served on the taxpayer in person. This list shall be accompanied with a
note of the sum demanded and a notice of the time and place where the property will
be sold. Thereafter, the director shall cause a notice to be published in the official
journal of the city wherein the distraint is made, specifying the property distrained
and the time and place of sale. The sale shall be held not less than 15 calendar days
from the date of the notice mailed or served on the taxpayer or the date of publication
in the official journal, whichever is later. The director may postpone such sale from
time to time if he deems it advisable, but not for a time to exceed 30 calendar days
in all. If the sale is continued to a new date it shall be readvertised.
(Code 1956, § 62-36)
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