§ 3-3-5. Executions for unpaid taxes; sales.

(a)

For any and all unpaid taxes during any year, executions shall be issued against the property and the owners thereof on or after the due date each year of each year for the amount of taxes due, the interest thereon and such fee for the issuance of the execution as provided by law. Such execution shall be issued by the City Administrator or designee and bear teste in the name of the Mayor and shall be levied by the Chief of Police or any other police officer of the City. Such execution shall bind all the property, real and personal, of the defendant; and the costs thereof shall be the same as on tax collector's executions by the laws of this state.

(b)

The execution shall be levied by the Chief of Police or any other police officer of the City, upon such property as in the discretion of the levying officer may be suitable or available for such purposes, and the same shall be advertised once a week for four (4) weeks next preceding the date of sale in the official organ of Washington County or in a newspaper having general circulation in the City. Sales of such property shall be conducted on the first Tuesday of the month before the door of the City Hall, or in the council chambers, between the hours of 10:00 a.m. and 4:00 p.m., and the same shall be conducted by the Chief of Police, or any other police officer. All property shall be sold at public outcry to the highest bidder for cash. The proceeds arising from such sale shall first be applied to the payment of the taxes due, including the interest and costs and expenses of sale, and any surplus remaining shall be paid to the owner of such property, provided that the City may buy any property to be sold under and by virtue of such tax executions.

(Ord. of 6/21/04)

State law reference

Time, place and manner of sale of property for taxes due municipality, O.C.G.A., Sec. 48-5-359; tax executions, O.C.G.A., Sec. 48-3-1 et seq.; tax sales, O.C.G.A., Sec. 48-4-1 et seq.