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This entry was published on 2014-09-22
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Warrant for the collection of taxes
§ 479. Warrant for the collection of taxes. In addition to all other
remedies for the collection of any taxes due under the provisions of
this article, the tax commission may issue a warrant directed to the
sheriff of any county commanding said sheriff to levy upon and sell the
real and personal property of a specified delinquent dealer or other
person found within his jurisdiction, for the payment of the amount of
such delinquency with the added penalties and interest and the cost of
executing the warrant, and to return such warrant to the tax commission
and to pay it the money collected by virtue thereof within sixty days
after receipt of such warrant. The sheriff shall, within five days after
receipt of the warrant, file with the clerk of his county a copy thereof
and thereupon such clerk shall enter in the judgment docket the name of
the person mentioned in the warrant and the amount of the tax, penalties
and interest for which the warrant is issued and the date when such copy
is filed. Thereupon the amount of such warrant so docketed shall become
a lien upon the title to and interest in real and personal property of
the person against whom the warrant is issued. Such lien shall not apply
to personal property unless such warrant is also filed in the department
of state. The sheriff to whom any such warrant shall be directed shall
proceed upon the same in all respects and with like effect and in the
same manner as prescribed by law in respect to executions issued against
property upon judgments by a court of record, and shall be entitled to
the same fees for his services in executing the warrant to be collected
in the same manner. In the discretion of the tax commission a warrant of
like terms, force and effect may be issued and directed to any officer
or employee of the department of taxation and finance, and in the
execution thereof such officer or employee shall have all the power
conferred by law upon sheriffs, but he shall be entitled to no fee or
compensation in excess of the actual expenses paid in the performance of
such duty. Upon such filing of a warrant, the tax commission shall have
the same remedies to enforce the amount due thereunder as if the state
had recovered judgment therefor.