§ 9.10. Failure to pay personal property tax:  


Latest version.
  • If any person or entity shall neglect or refuse to pay any personal property tax assessed to them, the Treasurer shall collect the same by seizing the personal property of such person or entity to an amount sufficient to pay such tax, fees, and charges for subsequent sale, wherever the same may be found in the State, and from such seizure no property shall be exempt. The Treasurer may sell the property seized to an amount sufficient to pay the taxes and all charges in accordance with general law. If otherwise unable to collect a tax on personal property, the Treasurer may sue the person or entity to whom it is assessed.