Legal Documents of Gatlinburg

The tax imposed by this chapter shall for each month become delinquent on the twenty-first day of each succeeding month.

The finance director is hereby empowered and it shall be his duty when any tax becomes delinquent under this chapter to issue in the name of the city a distress warrant for the collection of the tax, interest, and penalty from each delinquent taxpayer. Said distress warrant shall run in the name of the city and shall be addressed to, and may be executed by, the chief of police or any police officer of the city, or by the sheriff or any deputy sheriff of Sevier County, and may be made returnable at any time not exceeding thirty (30) days from the date of issuance to the office of the finance director.

Upon levy of such distress warrant upon the property of any person who may be delinquent on the payment of said tax, the officer making said levy will advertise the same for sale as in cases of execution sales under the laws of the State of Tennessee, and, upon making sale, shall make due return of the said warrant to the office of said finance director, and will pay over to the said finance director all sums realized therefrom.

In case any officer shall make a levy under a distress warrant so issued and he shall not have sufficient time to advertise and make sale before the return day of said warrant, the said finance director is authorized upon the return thereof to issue a new distress warrant or extend the time of the old distress warrant so the legal advertisement and sale may be made pursuant to said levy. (1976 Code, 6-504)