All personal property owned by a delinquent taxpayer shall be subject to distraint at the discretion of the Tax Collector, until the tax claim is barred by limitations. The Tax Collector shall sell for cash as under execution such part of the distrained property as is sufficient to fully satisfy the claims, shall give credit on the tax bill for the proceeds received.
(Prior Code, § 37.33) (Ord. 317, passed 9-5-1967)