Seizure of personal property for delinquency in payment of tax.
Section 39
SEC. 39. Seizure of personal property for delinquency in payment of tax.—After a property shall have become delinquent in the payment of taxes, the city treasurer, or his deputy, if he desires to compel payment through seizure of any personal property of any delinquent person or persons, shall issue a duly authenticated certificate, based on the records of his office, showing the fact of delinquency and the amount of the tax and penalty due from said delinquent person or persons or from each of them. Such certificate shall be sufficient evidence for the seizure of the personal property not exempt from seizure and which belongs to the delinquent person or persons in question; and this proceeding may be carried out by the city treasurer, his deputy, or any other officer authorized to carry out legal proceeding's.