(A) The Town Clerk may also treat any such taxes, penalties, costs or interest due and unpaid as a debt due the town from the taxpayer.
(B) In case of failure to pay the taxes, or any portion thereof, or any penalty, costs or interest thereon, when due, the Town Clerk may recover at law the amount of such taxes, penalties, costs, the reasonable value of any attorney’s time or the reasonable attorney’s fees charged, plus interest, in any county or district court of the county wherein the taxpayer resides or had a principal place of business (at the time the tax became due) having jurisdiction of the amount sought to be collected.
(C) The return of the taxpayer or the assessment made by the Town Clerk shall be prima facie proof of the amount due.
(D) (1) Such actions may be actions in attachment, and writs of attachment may be issued to the town police or the County Sheriff of the county wherein the property may be located, as the case may be, and in any such proceeding, no bond shall be required of the Town Clerk, nor shall any police officer or Sheriff require of the Town Clerk an indemnifying bond for executing the writ of attachment or writ of execution upon any judgment entered in such proceedings.
(2) The Town Clerk may prosecute appeals in such cases without the necessity of providing bond therefor.
(E) It shall be the duty of the Town Attorney, when requested by the Town Board, to commence action for the recovery of taxes due under this subchapter and this remedy shall be in addition to all other existing remedies or remedies provided in this subchapter.
(F) The town may certify the amount of any delinquent tax, plus interest, penalties and the costs of collection, as a charge against the property at which the taxable transaction occurred to the County Treasurer for collection in the same manner as delinquent ad valorem taxes.
(Ord. 09-2017, passed 7-26-2017)