If the taxes and penalties are not paid by May 1 of the following year, the authorized official shall issue in the name of the town an execution, in duplicate, signed by the duly authorized official, directed to the Tax Collector of the town requiring and commanding him or her to levy the execution by distress and sale of so much of the defaulting taxpayer’s estate, real, personal or both, as may be sufficient to satisfy the town taxes with the penalties thereon of the defaulters, and shall specify the aggregate amount of the taxes and penalties.
(1995 Code, § 1-5023)