15-23-216. Lien -- collection actions.
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/mt/title-15/chapter-23/part-2/15-23-216·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-23-216 . Lien -- collection actions.
(1)A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402 .
(2)The department may at any time after the taxes are delinquent use the following collection actions:
(a)seizure and sale of personal property, as provided in 15-17-911 , with the department having the same authority as the county treasurer;
(b)suit for collection in district court; or
(c)issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.
(3)The use of one collection method does not prevent the department from using other collection methods.