All taxes and assessments shall be due and payable on or before the day prescribed by ordinance and thereafter penalties and costs shall attach, as prescribed by ordinance. If real estate taxes, penalties and costs are not paid on or before the fifteenth day of April following the date when they are due and payable, an execution shall be issued, and if said taxes, penalties and costs continue unpaid thereafter, the sheriff shall levy, by distress and sale, upon so much of the defaulting taxpayer’s estate as may be sufficient to satisfy the delinquent taxes, assessments, charges, penalties and costs, in the same manner as provided by law for collection of delinquent county taxes. The distress and sale of personal property shall not be a condition precedent to seizure and sale of real property upon which taxes are delinquent.
(Prior Code, § 19-15) (Ord. passed 12-6-1976)