3.55.290 Collection by distraint and sale.
A. The borough may collect taxes, with interest, penalties, and other additional amounts permitted by law, by distraint and sale of the property of the person liable to pay the taxes, interest, penalty, or other additional amount, who neglects or refuses to pay them within 10 days after receipt of notice and demand for payment.
B. In case of neglect or refusal to pay taxes or deficiencies as provided in this section, the finance director may obtain a warrant authorizing the finance director to levy upon, seize, and sell any property, except exempt property, belonging to the person for the payment of the amount due, with interest and penalty. When distraint is made as provided in this section, the finance director shall make an inventory of the property served and leave a signed copy of that inventory with the owner or possessor of the property, or at the dwelling or usual place of business, if a person of suitable age and discretion can be found, or if the taxpayer is a corporation or other type of organization with an officer, manager, general agent, or agent for process, with a notation of the amount demanded and the time and place of sale.
C. The finance director shall immediately publish a notice of the time and place of sale at public auction, together with a description of the property distrained, in a newspaper published in the borough and post a copy of the notice at the post office nearest the place where the sale is to be made.
D. The time of sale shall be not less than 15 nor more than 60 days from the date of the notification to the owner or possessor of the property, and the place proposed for the sale shall not be more than five miles from the place of making the distraint. The sale may be continued from time to time in the discretion of the finance director, but not for more than 30 days after the date specified in the notice.
E. The property distrained shall be restored to the owner or possessor if, before the sale, payment of the amount due is made to the finance director charged with the collection, together with the fees and other charges.
F. The finance director shall give to the purchaser a certificate of sale on payment in full of the purchase price. The certificate of sale:
1. Is prima facie evidence of the right of the finance director to make the sale, and conclusive evidence of the regularity of the proceedings in making the sale;
2. Transfers to the purchaser all right, title, and interest of the delinquent taxpayer in and to the property sold;
3. Where the property consists of stock, is notice, when received, to the corporation to record the transfer on their books and records in the same manner as if the stock were transferred or assigned by the party holding the stock in lieu of an original or prior certificate, which is void, whether canceled or not; and
4. Where the subject of the sale is security or other evidence of debt, is a good and valid receipt to the person holding it, as against a person holding or claiming to hold possession of the security or other evidence of debt.
G. If property seized and sold is not sufficient to satisfy the claim of the borough for which distraint or seizure is made, the finance director may, thereafter, and as often as is necessary, proceed to seize and sell in like manner any other property subject to the lien created by this chapter until the amount due from the taxpayer together with all expenses is fully paid.
H. A person in possession or control of property subject to distraint, upon which a levy is made, shall, upon demand by the finance director making the levy, surrender the property to the finance director, unless the property is, at the time of the demand, subject to an attachment under judicial process. A person who fails or refuses to so surrender the property is personally liable to the borough for a sum equal to the value of the property not so surrendered but not exceeding the amount of the taxes or deficiencies, including penalties and interest for the collection of which levy is made, together with costs and interest from the date of the levy.
I. All persons shall, on demand of a police officer about to distrain or having distrained on property or rights of property, exhibit all books containing evidence or statements relating to the property liable to distrain for the tax due.
J. The provisions of this chapter are not exclusive but are in addition to all other existing remedies provided by law for the divorcement of a levy and collection of taxes of the borough. [Ord. 96-19 §1, 1996. Formerly §3.30.260].