Section 31 – Sale of property to satisfy claims for special taxes.

• (1)
  • (a) The city treasurer may:
    • (i) seize any personal property belonging to any company described in Section 10-7-30 to satisfy a delinquent political subdivision lien described in Section 10-7-30; and
    • (ii) sell the seized personal property upon advertisement and in the same manner as constables may sell personal property upon execution.
  • (b) Failure to seize and sell personal property in accordance with Subsection (1)(a) does not affect or impair the lien described in Section 10-7-30 or any proceeding allowed by law to enforce the lien.

• (2) The county may sell all or a portion of the real property the company described in Section 10-7-30 owns for the payment of the lien through a tax sale in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes.

Repealed and Re-enacted by Chapter 197, 2018 General Session