§ 19-17. Tax sale of personal property.

All taxes on personal property remaining unpaid when due shall be immediately collected by the collector, by distress and sale of any property liable therefor, such sale to be made at the north door of the city hall unless the property is too cumbersome to be moved, when it shall be made where the property is located. Five days' notice of the time and place of the sale shall be given by advertisements or written notices, put up in three public places in said city, one of which shall be said north door of the city hall. On the day and at the place so advertised, said collector shall proceed to sell said property at public auction for cash to the highest bidder, and in addition to the amount of taxes and ten percent damages thereon he shall collect and retain the expenses of removing and keeping the property, and $1.00 for such seizure and sale. If the property brings more than enough to pay the same, the excess shall be paid over to the former owner and if the owner cannot be found, into the city treasury.

(Code 1962, § 20-28)

State law reference

Procedure for sale of personal property for delinquent taxes thereon, Miss. Code 1972, § 27-41-15.

Charter reference

Provisions as to tax sales, penalties, right of redemption, § 16.