Section 78, The Local Government Act, 2004

(1) If any owner liable to pay a rate or his agent refuses orneglects to pay such rate at the time and in the manner provided for such payment the Chairperson shall issue a warrant to the bailiff of the local council requiring him to levy the warrant on the moveable property of the owner and sell such property by public auction to the highest bidder within twenty days of levying the warrant. (2) The warrant shall be in the Form 1 of the Fifth Schedule. (3) The bailiff shall cause notice of the sale to be advertised at least five days before the sale. (4) Any money arising out of the sale shall be applied to the payment of the rate and other expenses incurred as a result of the sale and the surplus if any shall be returned to the owner or person entitled to it.