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 Union City
 Code of Ordinances
 Chapter 13. TAXATION AND FINANCE
 Article I. IN GENERAL

  § 13-7. Executions on delinquent taxes and assessments.  

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  • (a)

    As soon as the last day for the payment of taxes and assessments has arrived, the city clerk shall notify in writing the taxpayer of the fact that the taxes have not been paid and that, unless paid within thirty (30) days, an execution shall be issued.

    (b)

    The city clerk shall issue executions for the nonpayment of taxes and assessments at any time after thirty (30) days have elapsed since giving notice as provided in subsection (a) above. The execution shall identify the defendant in fi fa (taxpayer), the year(s) for which delinquent taxes are being executed, and the amount thereof. Execution shall be directed to "all and singular sheriffs and constables of the state."

    (c)

    The city clerk shall cause all executions issued to be recorded on the General Execution Docket of the county where the property is located, in the case of real property, and, in the case of personal property, in the county of the taxpayer's residence if a resident of the state, otherwise in the county where any real or personal property of the taxpayer may be found. If the taxpayer is not a resident of the state and has no known real or personal property within the state, the execution shall be recorded in the county in which the act or activity giving rise to tax liability took place.

    (d)

    All executions issued shall continue to bear interest in penalties at the rates established in this article for past due taxes and assessments.

    (e)

    The city clerk shall cause all executions issued to be placed in the hands of the city marshal for collection or levy and sale of property. The marshal shall exercise his best efforts to collect the full amount of taxes and assessments due, together with all interest, penalties, and any costs due thereon, from the defendant in fi fa. In the event he is unable to do so, the Marshal shall levy the execution on a sufficient amount of the defendant in fi fa's property, whether real or personal, to satisfy the obligations due at a sale to be held and conducted in accordance with this article.

(Ord. No. 98-7, § 5, 5-19-98)