63-1107 — DISPOSITION OF EXCESS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 11
               SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
    63-1107.  DISPOSITION OF EXCESS. All excess over the property taxes and
costs of the proceedings of any sale must be returned to the owner of the
property or deposited in the county treasury to be refunded by order of the
county commissioners. Any unsold portion of any such property shall be stored
until claimed by the owner or for thirty (30) days, whichever is less. The
owner shall pay storage and transportation costs when reclaiming any unsold
property.