Section 8.12.  Failure to Pay Personal Property Tax
If any person, firm or corporation shall neglect or refuse to pay any personal property tax assessed to them, the Treasurer shall collect the same by seizing the personal property of such person, firm or corporation to an amount sufficient to pay such tax, fees and charges for subsequent sale, wherever the same may be found in the State, and from such seizure no property shall be exempt. The Treasurer may sell the property seized to an amount sufficient to pay the taxes and all charges in accordance with general law. If otherwise unable to collect a tax on personal property, the Treasurer may sue therefor the person, firm or corporation to whom it is assessed.
(Amended March 10, 2020)