§ 4.04.610. Distraint, seizure and sale—Initiation.  


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  • After the notice contemplated at section 4.04.590 has been filed or concurrently therewith, or at any time when taxes due are unpaid, whether such notice is filed or not, the director of finance may issue a warrant under the director's official seal directly to any employee, agent or representative of the department of finance, or to the sheriff of any county of this state, commanding them or their designated agents to distrain, levy upon, seize and sell sufficient of the real and personal property of the tax debtor found within the city, or within the county in which the sheriff is situated, for the payment of the amount due, together with interest, penalties and costs of collection including, without limitation, the direct and indirect personnel costs of employees' time incurred by the city.

(Code 1981, § 2-4-44(C); Code 1993, § 4.04.610; Ord. No. O-89-2, § 10)