(A) (1) The tax imposed by this subchapter, together with the interest and penalties herein provided and the costs of collection which may be incurred, shall be and until paid remain, a first and prior lien superior to all other liens on all the tangible personal property of a taxpayer within the town and may be foreclosed by seizing under distraint warrant and selling so much thereof as may be necessary to discharge the lien.
(2) Such distraint warrant may be issued by the Town Clerk whenever the taxpayer is in default in the payment of the tax, interest, penalty or costs. Such warrant may be served and the goods subject to such lien seized by any town police officer, the County Sheriff of the county wherein the property may be located or any duly authorized employee of the town.
(3) The property so seized may be sold by the agency seizing the same or by the Town Clerk, at public auction after ten days have passed following an advertised notice in a newspaper published in the town, in the same manner as is prescribed by law in respect to executions against property upon judgment of a court of record, and the remedies of garnishment shall apply.
(B) The tax imposed by this subchapter shall be, and remain, a first and prior lien, except as otherwise provided by law, superior to all other liens on the real property and appurtenant premises at which the taxable transactions occurred.
(Ord. 09-2017, passed 7-26-2017)