§ 83. Collection, levy and liens.--1. Collection procedures.--The\ntaxes imposed by the named parts shall be collected by the director of\nfinance, and he may establish the mode or time for the collection of any\namount due him thereunder if not otherwise specified. The director of\nfinance shall, upon request, give a receipt for any sum collected\nthereunder. The director of finance may authorize banks or trust\ncompanies which are depositaries or financial agents of the city to\nreceive and give a receipt for any tax imposed under the named parts in\nsuch manner, at such times, and under such conditions as the director of\nfinance may prescribe; and the director of finance shall prescribe the\nmanner, times and conditions under which the receipt of such tax by such\nbanks and trust companies is to be treated as payment of such tax to the\ndirector of finance.\n 2. Notice and demand for tax.--The director of finance shall as soon\nas practicable give notice to each taxpayer liable for any amount of\ntax, addition to tax, penalty or interest, which has been assessed but\nremains unpaid, stating the amount and demanding payment thereof. Such\nnotice shall be left at the principal office of the taxpayer in the city\nor shall be sent by mail to such taxpayer's last known address. Except\nwhere the director of finance determines that collection would be\njeopardized by delay, if any tax is assessed prior to the last date\n(including any date fixed by extension) prescribed for payment of such\ntax, payment of such tax shall not be demanded until after such date.\n 3. Issuance of warrant after notice and demand.--If any corporation or\nother person liable under the named parts for the payment of any tax,\naddition to tax, penalty or interest neglects or refuses to pay the same\nwithin ten days after notice and demand therefor is given to such\ncorporation or other person under subdivision two, the director of\nfinance may within six years after the date of such assessment issue a\nwarrant under his official seal directed to the sheriff of any county of\nthe state, or to any officer or employee of the department of finance,\ncommanding him to levy upon and sell the real and personal property of\nsuch corporation or other person for the payment of the amount assessed,\nwith the cost of executing the warrant, and to return such warrant to\nthe director of finance and pay to him the money collected by virtue\nthereof within sixty days after the receipt of the warrant. If the\ndirector of finance finds that the collection of the tax or other amount\nis in jeopardy, notice and demand for immediate payment of such tax may\nbe made by the director of finance and upon failure or refusal to pay\nsuch tax or other amount the director of finance may issue a warrant\nwithout regard to the ten-day period provided in this subdivision.\n 4. Copy of warrant to be filed and lien to be created.--Any sheriff or\nofficer or employee who receives a warrant under subdivision three shall\nwithin five days thereafter file a copy with the clerk of the\nappropriate county. The clerk shall thereupon enter in the judgment\ndocket, in the column for judgment debtors, the name of the taxpayer\nmentioned in the warrant, and in appropriate columns the tax or other\namounts for which the warrant is issued and the date when such copy is\nfiled; and such amount shall thereupon be a binding lien upon the real,\npersonal and other property of the taxpayer.\n 5. Judgment.--When a warrant has been filed with the county clerk the\ndirector of finance shall, on behalf of the city, be deemed to have\nobtained judgment against the taxpayer for the tax or other amounts.\n 6. Execution.--The sheriff or officer or employee shall thereupon\nproceed upon the judgment in all respects, with like effect, and in the\nsame manner prescribed by law in respect to executions issued against\nproperty upon judgments of a court of record, and a sheriff shall be\nentitled to the same fe
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