§ 146-30. Issuance, direction and record of tax executions.  


Latest version.
  • If any person who is a citizen of the city or who has property subject to taxation within the limits of the city shall fail, refuse or neglect to pay the taxes imposed according to law or this Code or the ordinances of the city, execution shall issue for the tax, which execution shall bear interest in the name of the mayor and shall be entered on the books of the department of finance. The chief financial officer shall levy on the goods, chattels, lands and tenements of the defendant or so much thereof as shall be sufficient to satisfy the demand and costs, which execution shall bind all the property of the defendant. It shall be the duty of the chief financial officer and the city attorney jointly to review all executions for taxes and to determine which executions will be recorded. Further, it shall be the duty of the city attorney to record executions for taxes on the general execution docket in the office of the clerk of the superior court.

(Code 1977, § 7-4048)