Sale of distrained personal property.
Section 32
SEC. 32. Sale of distrained personal property. — Property seized upon process under section thirty hereof shall, after due advertisement, be exposed for sale at public auction to the highest bidder, and so much of the same shall be thus sold as may be necessary to satisfy the tax, penalty, and costs of the seizure and sale. The purchaser at such sale shall acquire an indefeasible title to the property. Advertisement in such cases shall be given by notice stating the time, place and cause of the sale, posted for ten days before the date of the auction at the main entrance of the municipal building and at a public and conspicuous place in the barrio were the property was seized. The sale shall take place, in the discretion of the provincial treasurer or his deputy, either at the main entrance of the municipal building or at the place where the property was seized. If no satisfactory bid or no bid at all is received in the places mentioned, the distrained property may be sold anywhere in the province at public auction.