(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. 216 Revised Spokane Law & Order Code, 5/14/2013

Select target paragraph3