§ 11-1. Collection of municipal liens and delinquent taxes.

(a)

The city clerk or his designee shall serve as tax collector.

(b)

The city attorney or his designee shall be the duly authorized officer for the city as to execute the levy and shall be authorized to conduct a sale of any real and personal property. Such sale shall be conducted in the time, place, and manner as provided by law for sheriff's sales for state and county taxes.

(c)

If, during any sale of property by the city for taxes due and after the property has been offered a reasonable time, no one present at the sale bids an amount for the property being sold which is as much as the total amount of the lien or tax due plus the officer's cost due on the sale, then any duly appointed officer or agent of the city may purchase the property for the city. If the city purchases property at a sale, the officer conducting the sale shall make to the city a deed to the property sold and shall deliver the deed to the city clerk. Title acquired by the city pursuant to this provision shall be deemed as perfect, valid and binding after the period provided for redemption by the owner has elapsed and there is no redemption by the owner, as if purchased by any person other than the city. The officer conducting the sale shall put the city, through the city's designee, in possession of the property so sold.

(d)

Any action required pursuant to this section may be taken in Dawson County Superior Court.

(Ord. of 6-2-2014, § 1)