The City Treasurer may distrain upon any real or personal property, including intangibles, of any person delinquent in the payment of city license taxes, fees, or penalties accrued and unpaid under the provisions of this chapter, or he or she may bring a civil action or institute appropriate legal or equitable procedure for the collection thereof in any court of competent jurisdiction, and for any such purpose he or she may have the assistance of the City Attorney, the Chief of Police, or other appropriate city officer.
(Prior Code, § 14-11)
Statutory reference:
Enforcement procedures for collection of delinquent taxes, see W. Va. Code Ch. 11A, Art. 2, 11A-2-1 et seq.