§ 44-8-8 - Distress warrant against person holding property of nonresident or absentee.
SECTION 44-8-8
§ 44-8-8 Distress warrant against personholding property of nonresident or absentee. – If any person summoned shall neglect to appear, or refuse to make oath, orhaving made oath shall refuse to pay the tax and charges, or to deliver to thecollector sufficient property to pay the tax and charges, if the person hassufficient property, the district court shall grant to the collector a warrantof distress against the proper goods and chattels of the person summoned, andthe collector may distrain and sell the goods and chattels wherever found, orso much of the goods and chattels as will pay the tax and all interest andexpenses, in the manner provided by this chapter; and the district court shallhave jurisdiction in the premises, although the amount involved shall exceedone thousand dollars ($1,000).