A. The owner of personal property assessed is personally liable for the amount of taxes assessed against the property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the borough.

B. If the tax on personal property is not paid when due, the borough may, in addition to other remedies available, enforce the tax lien by distraint and sale of the property after first making demand of the person assessed for the amount of the tax, penalty, and interest. The demand shall be in writing addressed to the person whose name appears on the last assessment roll as the owner of the property, describing the personal property assessed and the amount of the tax, penalty, and interest and demanding that the total be paid within 10 days after service of the demand personally or by registered mail.

C. If the tax has not been paid after the expiration of 10 days from service of demand, the clerk may issue a warrant directing a peace officer to seize the personal property for which the tax was levied and to sell it at public auction after at least 15 days’ notice of the sale by posting and publication. If the proceeds from the property sold are not sufficient to satisfy the tax, penalty, interest and costs of sale, the warrant may authorize the seizure of other personal property sufficient to satisfy the tax, penalty, interest, and costs of sale.

D. The borough has the right to seek payment of any unpaid portion of the tax, penalty and interest by all methods available under law. [Ord. FY2015-11 §2, 2015; Ord. FY2014-10 §15, 2014; Ord. FY2011-07 §2, 2010; Ord. 74-12-O §1; prior code Ch. 3 subch. 2 §2; §3.24.020. Formerly §3.40.015].