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§ 105-367 CH. 10;.TA×A?IOX § 105-~6S § 105-367. Procedure for levy. -- (al The lex'.',' u ~on the sale of tangible personal property for mx collection nnrposes (including levy and sale fees) she ne governed by 'the laws regulatin~ levy and sale under execution except as otherwise provided in this section. (b} The tax collector or any duly appointed deputy tax collector sha}! make the levv and conduct the sale; it :~hal'l net be necessary for the sheriff to make the lev~,' or conduct the sale. However, upon ihe authorization of the governing body of the axing unit, the tax co] lector may direct an execution ?.gainer personal property for taxes to the sheriff in the ~ase of county or municipal taxes or to a municipal policeman in the case of municipal taxes. In either case the officer to whom the execution is directed shall proceed to lev;, on and sell the personal property subject to levy ~n the manner and with the powers and authority normally exercised by sheriffs ir, levying upon and selhng personal property (c) In addition to the notice of sale required by the laws governing sale of property levied upon'under execution the tax collector ma;' advertise the sale in any reasonable manner and for any reasonable period of time he. deems necessary to produce an adeqt ate b d for the nropertv. The taxing unit shall advance the cost of all advertising, ' ' (d) Levy and sale fees, plus actual advertising costs, shall be added toand collected m the same manner as axes. The advertising costs, when collected, shall be used ro reimburse the taxing unit for advertising co3k~ it has advanced. Levy and sale fees, when collected, shall be treated in the same manner as other fees received by the collecting official. (1939, c. 310, a. I?13; 1951, e. 1141. s. 1955, cc. 12~3, 12154; !957, c. 1414, ss. 2-4; 1969, e. 305; c. 1029, s. 1; 1971, c. s. 1.)