Unless the amount due on the delinquent tax execution shall be sooner paid, the sheriff or tax collector shall, after having such personal property so seized under the delinquent tax execution advertised for sale for two weeks in a newspaper printed and circulated in the county, sell such personal property at public auction to the highest bidder for cash. Forfeited land commission shall bid amount of taxes due and costs. If, on the sale of such personal property, there is no bid for as much as the tax and costs then due on the delinquent tax execution, such personal property shall be bid in by the forfeited land commission of the county for the amount of the delinquent tax and the accrued costs. Delivery of possession to purchaser. Upon the payment of the purchase money for such personal property, the sheriff or tax collector shall deliver possession of it to the successful purchaser.
Article constitutes alternative remedy.
This article shall not be construed to repeal existing tax laws, but shall be deemed and taken to be an alternative remedy for the enforcement and collection of delinquent taxes.