42-18402. Seizure and sale of personal property about to be removed or concealed

If the county treasurer has reason to believe that a person whose personal property is assessed for taxes is about to remove the property from the county, or sell, conceal or otherwise dispose of the property, the treasurer shall immediately, after the taxes are due, collect the taxes with costs and charges by seizure and sale of any personal property of the person in the manner provided by section 42-18401.

42-18402. Seizure and sale of personal property about to be removed or concealed

If the county treasurer has reason to believe that a person whose personal property is assessed for taxes is about to remove the property from the county, or sell, conceal or otherwise dispose of the property, the treasurer shall immediately, after the taxes are due, collect the taxes with costs and charges by seizure and sale of any personal property of the person in the manner provided by section 42-18401.