§ 150-190. Same—Sale of distrained property.

(a)

The director of the department of finance or his authorized assistants shall sell at public auction for cash to the highest bidder so much of the property distrained by him as may be sufficient to satisfy the tax, penalties, interest and costs due. He shall give to the purchaser a certificate of sale, which will be prima facie evidence of the right of the director to make the sale and conclusive evidence of the regularity of his proceedings in making the sale and which will transfer to the purchaser all right, title and interest of the taxpayer in and to the property sold.

(b)

Out of the proceeds of the sale the director of the department of finance shall first pay all costs of the sale and then apply so much of the balance of the proceeds as may be necessary to pay the assessment. Any balance beyond this shall be paid to the taxpayer.

(Code 1956, § 62-38)