§ 12. Procedure for Collection of Taxes on Personalty—Generally.

The Tax Collector shall have the power at any time after the first day of April in each year to issue distress warrants and alias and pluries distress warrants in the name of the state and City to enforce the collection of taxes on personal property and privileges, which warrants may be directed to and executed by the chief of police of the City or by any sheriff, deputy sheriff or constable of the county. The officer executing such warrant shall levy and seize the personal property against which the warrant is directed or other personal property of the taxpayer subject to levy and sale of a value equal to the amount of taxes due plus accrued interest, penalties and costs. Within five (5) days after the levy and seizure of said property, the Tax Collector shall give notice and place of sale by posting the notice in at least three public places in the City or by two insertions, once each week in a newspaper of general circulation, published in the City, such notice to be posted or published the first time not less than fifteen (15) days before the date of such sale. Such property so seized may be sold at the north front door of the City Hall or at the place where the property is located at the discretion of the Tax Collector.

When any personal property on which taxes are due, whether before the time payment has expired or after, is removed from the City, or from the county, so that there is a possibility that such taxes may be lost, the Tax Collector may by his warrant, addressed to the sheriff of the county, or of any other county to which the said property may have been taken, and describing the property and giving the name of the owner, if known, the amount of tax due, authorize such sheriff to levy upon and sell such property and to collect the taxes due together with interest, penalties and costs, and pay the same over to the Tax Collector. In such cases, the sheriff shall receive the same fees as in the case of levy and sale under an execution, which shall be charged as costs against such property. The sale may be had either at the door of the Court House or at the place where the property is located, in the discretion of the sheriff, and notice of the sale shall be given for two weeks, once each week in some newspaper public places in said county. Such notice shall be signed by the sheriff.

(Laws of Fla. ch. 15394(1931), § 12; Laws of Fla. ch. 31088(1955), § 1)