§ 53-368. Methods of enforcing collections.

(a)

Causes. The manager may issue a warrant directed to any employee, agent or representative under the control of the manager, the manager of safety or the sheriff of the city, sometimes in this section referred to collectively as "agent," commanding the agent to distrain, seize and sell the tangible personal property, including goods, merchandise, furniture and fixtures, tools and equipment of, or used by, the taxpayer, except such tangible 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:

(1)

When any deficiency in tax is not paid within thirty (30) days from the manager's final decision thereon and no petition for review from such determination has been filed with the district court for the second judicial district within the period of time allowed by law for such review;

(2)

When any amount of tax, penalty or interest is not paid within thirty (30) days from the mailing or personal service of demand for payment thereof and no protest thereof has been filed with the manager within said period; or

(3)

Immediately upon making of a jeopardy assessment or of the issuance of a demand for payment, as provided in this section 53-367.

(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 city, 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 city, 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 forthwith 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 city and the agent shall cause such notice to be publicly posted at the location of the property and the place of sale, at the Denver courthouse, and in at least two (2) other places within the city. 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 city. The property so purchased may be sold by the agent under such terms as the manager may approve or declared to be surplus property subject to disposition by the manager 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 manager may prescribe with the person in possession of any 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 clerk and recorder of any county, in which the taxpayer owns real or personal property or, in the case of personalty, with the secretary of state, and the service or filing of such notice shall operate to perfect a lien upon such property or rights to property from the date of such service or filing. The manager 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 article repeatedly fails, neglects, or refuses to pay said tax within the time required by this article and the manager has been required to issue distraint warrants to enforce the collection of the tax due from such taxpayer, the manager 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 manager pursuant to this article.

(g)

Real property lien. In any case where a tax imposed by this article is owed to the city and a statement or notice has been filed which, pursuant to this article, creates a lien upon any real property for the tax, the manager may cause a civil action to be filed in the district court for the second judicial district or, alternatively, the district court of the county in which is situated any real property which is subject to said lien, to enforce the lien of the city for said tax upon the real property or to subject any real property or any right, title, or interest in real property to the payment of said tax. The court shall adjudicate all matters involved in such action and may decree a sale of the real property and distribute the proceeds of such sale according to the findings of the court in respect to the interest of the parties and of the city. The proceedings in such action and the manner of sale, the period for and manner of redemption from such sale, and the execution of a deed of conveyance shall be in accordance with the law and practice relating to foreclosures of mortgages upon real property. In any such action, the court may appoint a receiver of the real property involved in such action if equity so requires.

(Code 1950, § 166E.17; Ord. No. 927-91, § 6, 12-9-91; Ord. No. 776-02, §§ 3, 4, 9-30-02; Ord. No. 1032-02, § 1, 12-16-02; Ord. No. 775-07, § 202, 12-26-07; Ord. No. 474-10, § 33, 9-13-10)