TITLE 63

REVENUE AND TAXATION

CHAPTER 11

SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES

63-1103.  Disposition of proceeds. The sheriff shall collect from the proceeds of the sale, in addition to the estimated amount of property taxes, all costs and expenses incurred in publishing or posting the notices of the sale, in making the sale and in keeping and caring for the property. After collecting the proceeds and noting the costs of the sale, the sheriff shall have an immediate settlement with the tax collector.

History:

[63-1103 added 1996, ch. 98, sec. 12, p. 389.]