The Clerk and Treasurer shall issue his or her tax execution for taxes, assessments, and penalties against the property of a defaulting taxpayer, according to S.C. Code Chapter 51, Title 12, when such taxes, assessments, and penalties are not paid by the date indicated by the Council in § 38.05. The Clerk and Treasurer shall deliver the same to the Tax Collector of the city who shall execute the same according to S.C. Code Chapter 51, Title 12.
('64 Code, § 26-7)