US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 11
               SEIZURE AND SALE OF PERSONAL PROPERTY FOR TAXES
    63-1101.  SEIZURE OF PROPERTY FOR REFUSAL TO PAY PROPERTY TAX -- DUTY OF
TAX COLLECTOR. In case any person refuses to pay the property tax levied on
any personal property belonging to him when demanded by the tax collector, the
tax collector shall direct the sheriff to seize and sell as much of the
personal property or any other property of the person as will be sufficient to
pay the property taxes, late charges, interest, costs and expenses accruing
thereon, as estimated by the tax collector.