If the 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 a proper assessment of tax is made by the City Collector and such assessment has become final and is not subject to administrative or judicial review, the City Collector may distrain upon and sell the real and personal property including intangibles represented by negotiable evidence of indebtedness of the taxpayer, for the payment of the amount of all taxes, penalty and interest accrued and unpaid under this article. The warrant created by this section may be served by a police officer of the City or by the sheriff of the county in which the delinquent taxpayer resides or his property is situate.
(Ord. 2005-06-03. Passed 3-20-06.)