(a) The tax commission shall seek and obtain from the Spokane Tribal Court an order directing the
Spokane Tribal Police to seize any property of the delinquent person, and further directing the
Spokane Tribal Police to sell the same at a public auction.
(1) The Tribal Police may seize either personal or real property, provided the real property is
not held in trust by the United States.
(b) Notice of sale, and the time and place thereof, shall be given to the delinquent person at least
60 days before the date of sale.
(1) The notice shall be mailed by certified mail, return receipt requested and first class mail
to the delinquent person at his last known address.
(2) The note shall contain a description of the property to be sold, a statement of the
amount due, and notification that unless the amount is paid by a date certain, the
property will be sold.
(c) The property shall be sold at public auction to the highest bidder.
(1) The taxpayer may bid at the sale.
(2) The Spokane Tribe also can be a bidder at the sale.
(3) The taxes, interest, penalties and the cost of the sale shall be deducted from the
proceeds of the sale.
(4) Any remaining funds shall be returned to the taxpayer.
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Revised Spokane Law & Order Code, 5/14/2013