Distraint of personal property for delinquency.
Section 68
SEC. 68. Distraint of personal property for delinquency.— After delinquency in the payment of the real property tax for the year has occurred, payment of such tax may be enforced by distraining the personal property including the crops growing on land of the delinquent taxpayer. In such case, the provincial or city treasurer or his deputy shall issue a duly authenticated certificate, based upon the records of his office, showing the fact of delinquency and the amount of tax and penalty due, and this shall be sufficient warrant for the seizure of any non-exempt personal property belonging to the delinquent taxpayer in question. Such process may be executed by the provincial or city treasurer, his deputy, or any officer authorized to execute legal process.