If any tax administered under this article is required to be paid at the time a return is filed and if any portion of such tax is not so paid, or if, an assessment to tax is made by the City Treasurer and notice thereof is given as required by this article and such assessment has become final and is not subject to administrative or judicial review, the City Treasurer may issue a warrant directed to the sheriff of any county of this State commanding him to levy upon and sell the real and personal property including intangibles represented by negotiable evidences of indebtedness of the taxpayer owning the same found within his county for the payment of the amount of all taxes, additions to tax, penalties and interest accrued and unpaid under any of the ordinances to which this article is applicable. A sheriff so collecting taxes due hereunder shall be entitled to compensation in the amount of all additions to tax collected over and above the principal amount of tax, penalties and interest due, but in no case shall such compensation exceed one hundred dollars ($100.00). The sheriff shall return such warrant to the City Treasurer and pay to him the money collected by virtue thereof by the time specified in the warrant, but not later than sixty days from the date of such warrant. In the discretion of the City Treasurer, a warrant of like terms, force and effect may be issued and directed to any officer or employee of the City tax department and in the execution thereof such officer or employee shall have all powers conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess of all reasonable and necessary expenses actually paid in the performance of such duty. If a warrant is returned not satisfied in full, the City Treasurer may proceed to enforce the claim of taxes by civil action.
(Ord. 0-19-87. Passed 4-9-87.)