Seizure and sale of personal property--duty of sheriff.
139.120. 1. The collector or collector-treasurer in a county havingtownship organization shall diligently endeavor and use all lawful means tocollect all taxes which they are required to collect in their respectivecounties, and to that end they shall have the power to seize and sell thegoods and chattels of the person liable for taxes, in the same manner as goodsand chattels are or may be required to be seized and sold under executionissued on judgments at law, and no property whatever shall be exempt fromseizure and sale for taxes due on lands or personal property; provided, thatno such seizure or sale for taxes shall be made until after the first day ofOctober of each year, and the collector or collector-treasurer shall notreceive a credit for delinquent taxes until the collector orcollector-treasurer shall have made affidavit that the collector orcollector-treasurer has been unable to find any personal property out of whichto make the taxes in each case so returned delinquent; but no such seizure andsale of goods shall be made until the collector or collector-treasurer hasmade demand for the payment of the tax, either in person or by deputy, to theparty liable to pay the same, or by leaving a written or printed notice at hisplace of abode for that purpose, with some member of the family over fifteenyears of age.
2. Such seizure may be made at any time after the first day of October,and before said taxes become delinquent, or after they become delinquent;provided further, that when any person owing personal tax removes from onecounty in this state to another, it shall be the duty of the county collector,or collector-treasurer as the case may be, of the county from which suchperson shall move, to send a tax bill to the sheriff of the county into whichsuch person may be found, and on receipt of the same by said sheriff, it shallbe the collector's or the collector-treasurer's duty to proceed to collectsaid tax bill in like manner as provided by law for the collection of personaltax, for which the collector or the collector-treasurer shall be allowed thesame compensation as provided by law in the collection of executions. Itshall be the duty of the sheriff in such case to make due return to thecollector or collector-treasurer of the county from whence said tax bill wasissued, with the money collected thereon.
Seizure and sale of personal property--duty of sheriff.
139.120. 1. The collector or collector-treasurer in a county havingtownship organization shall diligently endeavor and use all lawful means tocollect all taxes which they are required to collect in their respectivecounties, and to that end they shall have the power to seize and sell thegoods and chattels of the person liable for taxes, in the same manner as goodsand chattels are or may be required to be seized and sold under executionissued on judgments at law, and no property whatever shall be exempt fromseizure and sale for taxes due on lands or personal property; provided, thatno such seizure or sale for taxes shall be made until after the first day ofOctober of each year, and the collector or collector-treasurer shall notreceive a credit for delinquent taxes until the collector orcollector-treasurer shall have made affidavit that the collector orcollector-treasurer has been unable to find any personal property out of whichto make the taxes in each case so returned delinquent; but no such seizure andsale of goods shall be made until the collector or collector-treasurer hasmade demand for the payment of the tax, either in person or by deputy, to theparty liable to pay the same, or by leaving a written or printed notice at hisplace of abode for that purpose, with some member of the family over fifteenyears of age.
2. Such seizure may be made at any time after the first day of October,and before said taxes become delinquent, or after they become delinquent;provided further, that when any person owing personal tax removes from onecounty in this state to another, it shall be the duty of the county collector,or collector-treasurer as the case may be, of the county from which suchperson shall move, to send a tax bill to the sheriff of the county into whichsuch person may be found, and on receipt of the same by said sheriff, it shallbe the collector's or the collector-treasurer's duty to proceed to collectsaid tax bill in like manner as provided by law for the collection of personaltax, for which the collector or the collector-treasurer shall be allowed thesame compensation as provided by law in the collection of executions. Itshall be the duty of the sheriff in such case to make due return to thecollector or collector-treasurer of the county from whence said tax bill wasissued, with the money collected thereon.
Seizure and sale of personal property--duty of sheriff.
139.120. 1. The collector or collector-treasurer in a county havingtownship organization shall diligently endeavor and use all lawful means tocollect all taxes which they are required to collect in their respectivecounties, and to that end they shall have the power to seize and sell thegoods and chattels of the person liable for taxes, in the same manner as goodsand chattels are or may be required to be seized and sold under executionissued on judgments at law, and no property whatever shall be exempt fromseizure and sale for taxes due on lands or personal property; provided, thatno such seizure or sale for taxes shall be made until after the first day ofOctober of each year, and the collector or collector-treasurer shall notreceive a credit for delinquent taxes until the collector orcollector-treasurer shall have made affidavit that the collector orcollector-treasurer has been unable to find any personal property out of whichto make the taxes in each case so returned delinquent; but no such seizure andsale of goods shall be made until the collector or collector-treasurer hasmade demand for the payment of the tax, either in person or by deputy, to theparty liable to pay the same, or by leaving a written or printed notice at hisplace of abode for that purpose, with some member of the family over fifteenyears of age.
2. Such seizure may be made at any time after the first day of October,and before said taxes become delinquent, or after they become delinquent;provided further, that when any person owing personal tax removes from onecounty in this state to another, it shall be the duty of the county collector,or collector-treasurer as the case may be, of the county from which suchperson shall move, to send a tax bill to the sheriff of the county into whichsuch person may be found, and on receipt of the same by said sheriff, it shallbe the collector's or the collector-treasurer's duty to proceed to collectsaid tax bill in like manner as provided by law for the collection of personaltax, for which the collector or the collector-treasurer shall be allowed thesame compensation as provided by law in the collection of executions. Itshall be the duty of the sheriff in such case to make due return to thecollector or collector-treasurer of the county from whence said tax bill wasissued, with the money collected thereon.
