TITLE 63

REVENUE AND TAXATION

CHAPTER 11

SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES

63-1107.  Disposition of excess. All excess over the property taxes and costs of the proceedings of any sale must be returned to the owner of the property or deposited in the county treasury to be refunded by order of the county commissioners. Any unsold portion of any such property shall be stored until claimed by the owner or for thirty (30) days, whichever is less. The owner shall pay storage and transportation costs when reclaiming any unsold property.

History:

[63-1107 added 1996, ch. 98, sec. 12, p. 389.]