A. If any tax imposed upon employers by wages paid to employees or any portion of the tax is not paid within 30 days after it becomes due (or within 5 days, in the case of the termination of the tax quarter by the Collector under the provisions of § 3.24.150 of this chapter), and no provision is made to secure the payment of this by bond, deposit or otherwise pursuant to regulations promulgated by the Collector, the Collector, pursuant to O.R.S. 267.385 and/or the City Charter and the city code, the city shall issue a warrant under its hand and official seal directed to the sheriff of any court of the state commanding him or her to levy upon and sell real and personal property of the taxpayer found within his or her county, for the payment of the amount of the tax, with the added penalties, interest and the sheriff’s cost of executing the warrant, and to return the warrant to the Collector and pay to it the money collected by virtue thereof by a time to be therein specified, not less than 60 days from the day of the warrant.
B. The sheriff shall, within 5 days after the receipt of the warrant, file with the Clerk of this county a copy thereof, and thereupon the Clerk shall enter in the judgment docket, in the column for judgment debtors, the name of the taxpayer mentioned in the warrant, and in appropriate columns the amount of the tax proportion thereof and penalties for which the warrant is issued and the date when the copy is filed. Thereupon the amount of the warrant so docketed shall become a lien upon the title to and interest in property of the taxpayer against whom it is issued in the same manner as a judgment duly docketed in the office of the Clerk. The sheriff, thereupon, shall proceed upon the same in all respects, with like effect and in the same manner prescribed by law in respect to executions issued property upon judgment of a court of record, and shall be entitled to the same fees for his or her services in executing the warrant, to be added to and collected as a part of the warrant liability.
C. In the discretion of the Collector a warrant of like terms, force and effect may be issued and directed to any agent authorized to collect taxes, and in the execution thereof the agent shall have all the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of that duty.
D. If a warrant is returned not satisfied in full, the Collector shall have the same remedies to enforce the claim for taxes against the taxpayer as if the people of the state had recovered judgment against the taxpayer for the amount of the tax, and shall balance his or her assessment record by transferring the unpaid deficiency to his or her delinquent record.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)