Distraint of personal property.
Section 63
SEC. 63. Distraint of personal property. — The remedy by distraint shall proceed as follows: (a) Seizure. — Upon failure of the person owing any local tax to pay the same at the time required the treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the tax lien, in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of Section 31 of Commonwealth Act No. 470 (the Assessment Law), as amended. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of distrained goods. — The officer executing the distraint shall make or cause to be made an account of the goods or effects distrained, a copy of which signed by himself shall be left cither with the owner or person from whose possession the goods or effects were taken or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. — The officer shall forthwith cause a notification to be exhibited in not leas than two public places in the territory of the local government where the distraint is made, specifying the time and place of sale and the articles distrained. The time of sale shall not be less than twenty days after notice to the owner or possessor of the property as above specified and the publication or posting of (lie notice. One place for the posting of the notice shall he at the office of the chief executive of the local government in which the properly is distrained. (d) Release of distrained property upon payment prior to sale. — If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of sale. — At the time and place fixed in the notice the officer shall sell the goods or effects so distrained at public auction to [he highest bidder for cash. Within five days after the sale, the treasurer shall make report of the proceedings in writing to the chief executive of the local government concerned. Should the properly distrained be not disposed of within one hundred and twenty days from the date of distraint, the same shall be considered as sold to the local government for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal for which the Secretary of Finance shall promulgate rules of procedure, is hereby created and shall be composed of the provincial treasurer as chairman with the provincial auditor and provincial engineer as members, in the case of provinces and municipalities, and the city treasurer as chairman with the city auditor and the city engineer as members in the case of cities. (f) Disposition of proceeds. — The proceeds of the sale shall be applied to satisfy the tax, together with the increments thereto incident to delinquency, and the expenses of the distraint and sale. Any residue over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expense of seizure and preservation of the property pending the sale, and no charge shall he imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may in like manner, be distrained until the full amount due, including all expenses, is collected.