If a person is delinquent in the payment of any obligation, and the delinquency continues after notice and demand for payment, the department must collect the amount due. The department must seize any property subject to the lien of the fees, taxes, penalties, and interest and sell it at public auction. Notice of the intended sale and its time and place must be given to the person and to all persons with an interest in the property. The notice must be published at least ten days before the date set for the sale in a newspaper of general circulation published in the county in which the property will be sold. If there is no newspaper of general circulation in the county, the notice must be posted in three public places in the county for a period of ten days. The notice must contain a description of the property, a statement of the amount due, the name of the person, and a statement that unless the amount due is paid on or before the time in the notice the property will be sold.

The department must sell the property and deliver to the purchaser a bill of sale or deed. If the moneys received exceed the amount due from the person, the excess must be returned to the person with a receipt. If any person having an interest in or lien upon the property has filed notice with the department before the sale, the department must withhold payment of any excess to the person pending determination of the rights of the respective parties by a court of competent jurisdiction. If the receipt of the person is not available, the department must deposit the excess with the state treasurer as trustee for the person or his or her heirs, successors, or assigns.

[2015 c 228 § 34; 2010 c 8 § 9101; 1987 c 244 § 49.]

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