(a) At any time when taxes due and owing to the city are unpaid, whether or not notice of the City's lien is filed, the finance director may issue a warrant directed to the sheriff of any county in this state, commanding such sheriff to levy upon, seize, and sell sufficient of the real and personal property of or used by the taxpayer found within the county for payment of the tax due, together with any interest, penalties, and collection costs as may be provided by law, subject only to any lien for the nonpayment of the state sales and use tax which shall have attached on such property.

(b) Such sheriff shall forthwith levy upon sufficient of the real and tangible personal property of or used by the taxpayer under lease, title-retaining contract, or other contract arrangement, except property exempt from the City's lien pursuant to section 130-74, and all property so levied upon shall be sold in all respects, with like effect and in the same manner as is prescribed by law with respect to executions against property upon judgment of a court of record, and the remedy of garnishment shall apply. The sheriff shall be entitled to such fees in executing such warrant as are allowed by law for similar services. (Code 1979, § 36-39; Ord. No. 2017-13, § 13, 4-3-2017)