27-41-109 - Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes.
§ 27-41-109. Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes.
Whenever any property, personal or real, which is seized and sold by virtue of Sections 27-41-101 through 27-41-109, is not sufficient to satisfy the claim of the county for which distraint or seizure is made, the tax collector may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.
Sources: Laws, 1995, ch. 435, § 5, eff from and after October 1, 1995.