If the tax administered under this article is required to be paid at the time a return is filed and any portion of such tax is not so paid, or if a proper assessment of the tax is made, has become final and is not subject to administrative or judicial review, the City Clerk may distrain upon and sell any real and personal property, including intangibles represented by negotiable evidences of indebtedness, owned by the taxpayer for the amount of all taxes, interest and penalties due and unpaid under this article.
The warrant created by this section may be served by a police officer of the City or by the County Sheriff in which the delinquent taxpayer resides or his property is situated.
(Ord. 77-30. Passed 12-19-77.)