§ 102-6. Procedure for issuance of execution for unpaid taxes.

(a)

Issuance. Should any person fail or refuse to pay this city tax or license, or tax and license imposed by the city authorities, within the time allowed or prescribed by this Code or the ordinances of said city, the clerk shall issue an execution against such delinquent taxpayer for the amount due by him to the city, which shall be signed by the clerk of said city in his official capacity and bear teste in the name of the mayor and city council. Said execution shall bind all property that the said defaulting taxpayer may have or own in said city on March 1 in the year for which such taxes are due.

(b)

Levy; advertisement for sale. Said execution shall be directed to and enforced by the marshal of said city, who, after levying the same upon the property of said defaulting taxpayer, shall, if the property be personal property upon which such execution be levied, advertise the same, by posting a notice thereof in three of the most public places within said city for ten days, giving a description of such property so levied upon and to be sold, before the sale; and, if the property be real estate, he shall advertise the sale of the same once a week for four weeks in the public gazette wherein the sheriff's sales are advertised in the county, before selling the same.

(c)

Conduct of sales. All such sales under such executions shall be made by the city marshal at the usual place of holding sheriff's sales, or at such places as the mayor may direct, notice of which place and the time of sale shall be contained in the notice and advertisement. The property levied upon shall be sold at public outcry, and within the legal hours of sale by law for sheriff's sales, to the highest and best bidder, for cash. Where personal property is sold, the marshal shall deliver possession thereof on the spot to the purchaser. Where real estate is sold, the marshal shall make to the purchaser a deed, which shall be as effectual in passing the title as the deed of the person against whom the execution is issued; and it shall be the duty of the marshal, upon application of the purchaser, or his agent, to put said purchaser, or his agent, in possession of the real estate sold. Provided, said marshal shall not be authorized to turn over any other person's property than such delinquent taxpayer's, his heirs, tenants, or assigns, since the lien of the city for taxes attached.

(Code 1935, § 47; Code 1967, § 25-6)