507.03 COLLECTION OF HEAD TAX.
   (a)   In the event that the owner, keeper or person having in his possession or allowing to remain on any premises under his control any dog above the age of six months, shall refuse or fail to pay such tax, when the same is assessed or within fifteen days thereafter, to the Assessor or Deputy Assessor, then such Assessor or Deputy Assessor shall certify such tax to the County Dog Warden; if there be no County Dog Warden he shall certify such tax to the County Sheriff, who shall take charge of the dog for which the tax is delinquent and impound the same for a period of fifteen days, for which service he shall be allowed a fee of one dollar and fifty cents ($1.50), to be charged against such delinquent taxpayer in addition to the taxes herein provided for. In case the tax and impounding charge herein provided for shall not have been paid within the period of fifteen days, then the Sheriff may sell the impounded dog and deduct the impounding charge and the delinquent tax from the amount received therefor, and return the balance, if any, to the delinquent taxpayer. Should the Sheriff fail to sell the dog so impounded within the time specified herein, he shall kill such dog and dispose of its body.
   (b)   All certificates of registration and registration tags issued pursuant to the provisions of this section shall be issued for the fiscal year and shall be valid from the date on which issued until June 30, of that fiscal year, or until reissued by the Assessor or his Deputy in the regular performance of his duties, but in no case shall previous registration tags be valid after September 30, of the next ensuing fiscal year.
(Ord. 424. Passed 9-21-81.)