The City Collector-Treasurer or his or her agent, may distrain upon any personal or real property, including intangibles, of any person delinquent in the payment of taxes and penalties accrued and unpaid under the provisions of § 705.03 of this article, and may require the assistance of the sheriff of any county in levying such distress in the county in which such sheriff is an officer. The sheriff so collecting taxes due hereunder shall be entitled to compensation in the amount of all penalties collected over and above the principal amount of tax due but in no case shall such compensation exceed $25. All taxes and penalties so collected, less the compensation above, shall be remitted within ten days after the collection to the City Collector-Treasurer. The City Collector-Treasurer shall prescribe by general regulation the manner of remittance of such funds and of allowing the collecting officer the compensation due him or her under this section. The sheriff shall be authorized to distrain immediately upon request, as aforesaid, for the amount which any person may have been assessed under the provisions of this article, and to sell upon ten days notice so much of said persons property, subject to such distress, as may be necessary to pay the tax so assessed, including penalties.
(Ord. passed 6-4-1984)