A. Causes: The finance director may issue a warrant directed to the Summit County Sheriff, sometimes in this section referred to collectively as "agent," commanding the agent to distrain, seize and sell the goods, merchandise, furniture and fixtures, tools and equipment of, or used by, the taxpayer, except such personal property as is exempted from execution and sale by any statute of the United States, for the payment of the tax due together with penalties and interest accrued thereon and cost of execution, including thirty dollars ($30.00) for every warrant issued under this section, upon the happening of any one (1) of the following:

B. Notices: The agent charged with the collection shall make or cause to be made an account of the property distrained, a copy of which, signed by the agent making such distraint, shall be served, by leaving it with the owner or possessor of the property or with some member of such person's family over the age of eighteen (18) years, or at the person's usual place of abode or, if the person is a business entity within the town, with any officer, manager, accountant, bookkeeper, general agent, registered agent, or agent for process, together with a copy of said warrant stating the sum demanded. In lieu of the foregoing provisions of this subsection for serving said account and warrant, if the owner or possessor cannot be readily located, or has no dwelling or place of business within the town, the account and warrant may be served by mailing by certified mail to the last known address of the owner or possessor. Said agent shall cause to be published a notice of the time and place of sale, together with a description of the property to be sold, in some newspaper of general circulation within the town and the agent shall cause such notice to be publicly posted at the location of the property and place of sale, at the Denver courthouse, and in at least two (2) other places within the town. The taxpayer and those having possession of, or of public record a security interest in, the property shall be notified of the time and place of sale either in person or by certified mail, or, if that is impractical, by first class mail. The time fixed for the sale shall not be less than ten (10) days nor more than sixty (60) days from the date of such notification, and notification by mail shall be presumed upon mailing.

C. Management of Sale: Said sale may be adjourned from time to time by said agent if he deems it advisable but not for a time to exceed in all ninety (90) days from the date first fixed for the sale. When any property is advertised for sale under distraint as aforesaid, the agent making the seizure shall proceed to sell such property at public auction, offering the same at not less than a fair minimum price, including the expenses of making the seizure, storing the property and of advertising the sale, and if the amount bid for the property at the sale is not equal to the fair minimum price so fixed, the agent conducting the sale may declare the same to be purchased by him for the town. The property so purchased may be sold by the agent under such terms as the finance director may approve or declared to be surplus property subject to disposition by the finance director of general services. In any case of distraint for the payment of taxes, the property so distrained shall be restored to the owner or possessor if, prior to the sale, the amount due is paid together with the fees and other charges, or the property may be so redeemed before sale by any person having a legal or equitable interest in the property.

D. Certificate of Title; Return of Surplus: In all cases of sale, the agent making the sale shall issue a certificate of sale to each purchaser, and such certificate shall be prima facie evidence of the right of the agent to make such sale and conclusive evidence of the regularity of the proceedings in making the sale and shall transfer to the purchaser all right, title and interest in and to the property sold. Any surplus remaining above the taxes, interest, penalties, costs and expenses of making the seizure and of advertising the sale shall be returned upon demand made within one (1) year from the sale to the owner. Surplus remaining at the end of one (1) year from the sale shall be deposited to the general fund.

E. Filing of Notice of Lien: Any agent to whom warrant has been issued may serve a notice of lien in such form as the finance director may prescribe with the person in possession of any personal property or rights to property, without regard to its use in the business of the taxpayer, belonging to the taxpayer or file said notice with the Secretary of State and the clerk and recorder, and the service or filing of such notice shall operate to perfect a lien upon such personal property or rights to property from the date of such service or filing. The finance director may release said lien as to any part or all of the property or rights to property covered by any such lien upon such terms as he may deem proper.

F. Recurring Distraint: If any taxpayer liable for the payment of any tax pursuant to this chapter repeatedly fails, neglects, or refuses to pay said tax within the time required by this chapter and the finance director has been required to issue distraint warrants to enforce the collection of the tax due from such taxpayer, the finance director is authorized to assess and collect the amount of the taxes due, together with all interest and penalties thereon provided by law, and also an additional penalty of one hundred dollars ($100.00) each for the second and following distraint warrant regarding the taxpayer that is issued by the finance director pursuant to this chapter.

G. When Collection in Jeopardy: If the finance director finds that collection of the tax will be jeopardized by delay, in his discretion, he may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof; and having done so, the tax shall be due and payable forthwith, and the finance director may proceed immediately to collect such tax by distraint, levy and sale or as otherwise provided in this section. Collection by seizure and sale may be stayed if the taxpayer gives such security for payment as shall be satisfactory to the finance director. The taxpayer or other person entitled to notice under this title may request a hearing in writing before the finance director regarding the jeopardy determination and the amount of the assessment. A request for hearing must be made within seven (7) days after the notice and demand for payment or distraint warrant is issued. The hearing shall be held within fifteen (15) days of the request. The hearing shall be informal and need not comply with the requirements of the applicable provisions of this title, nor with the applicable rules and regulations promulgated by the finance director relating to hearings. The burden of proof shall be on the taxpayer or other person requesting the hearing, and such proof shall be by a preponderance of evidence. The finance director shall enter his decision within thirty (30) days after the hearing and shall furnish a copy to the taxpayer or other person requesting the hearing. If the taxpayer is aggrieved by the decision of the finance director, the taxpayer may seek review pursuant to the applicable provisions of this title. A request for hearing under this section shall not stay collection proceedings unless such request is accompanied by a bond or other security as shall be satisfactory to the finance director. (Ord. 30, Series 2021)