63-1108 — PURCHASE BY COUNTY


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 11
               SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
    63-1108.  PURCHASE BY COUNTY. In the event that no person bids on any
property offered for sale, or if such property, in the judgment of the tax
collector exceeds in value the amount of the highest bid made and the tax
collector deems it for the best interests of the county, he shall bid on the
property himself for the county. He shall dispose of the purchased property by
sale in the same manner as other personal property belonging to the county.
However, the tax collector shall not buy any property for the county when a
sufficient sum to defray the property taxes and costs of sale is bid therefor.