§ 1-261. Demands and levys.  


Latest version.
  • If any person shall fail to pay any tax said Tax Collector for the city shall, if such person be a resident of said city, make demand of him therefor or leave written demand at his place of abode. If such a person is not a resident of said city the Collector shall make demand of him therefor, or deposit in a post office in said Town of Norwalk a written demand for said tax, postage prepaid, addressed to such person at his last known place of residence. After demand has been made in the manner above provided said Collector may levy for said taxes on any taxable goods or chattels of such person and post and sell the same in the manner provided in case of executions, but if any such goods or chattels belonging to such person cannot be found, after reasonable search on the part of said Collector, he may enforce, by levy and sale, any lien upon real estate assessed for said taxes, or he may levy upon or sell such interest of the person in any real estate as exists at the date of levy, or he may levy upon the body of such person and commit him to jail until he shall pay such tax and the legal costs or be discharged in due course of law.
(Sp. Laws 1913, No. 352, § 102.)