Sec. 2-100. Sale after levy or distraint.
When it becomes necessary for the treasurer to levy or distrain
upon the property of any delinquent taxpayer, the same shall be
sold at public auction (unless the claim is satisfied prior to sale)
on the premises of the taxpayer, or at such public place as the
treasurer may deem best to secure a fair price for such property.
From the proceeds of such sale, he shall satisfy the tax due the
city and all costs of collection and shall pay the residue over to the
delinquent taxpayer, taking his receipt therefor. (Code 1959, §
2-100.)
