If any tax shall be unpaid at the time fixed for the payment thereof or returned delinquent, the Sheriff may not only distrain property for the payment thereof, but may recover the same with the penalties thereon, by action at law, proceedings in attachment, or other means authorized by law to be used by private individuals in the collection of debts, which action or other proceedings shall be prosecuted in the name of the Town Council. If the Sheriff should die or go out of office before the termination of such action or processing, the final collection of the money or any order or judgment thereon, his or her successor in office may from time to time prosecute such action.
(Prior Code, § 19-14) (Ord. passed 12-6-1976)