§ 52. Distraint and sale of goods and chattels for unpaid taxes; payment of taxes by tenants or fiduciaries.

All goods and chattels of any person against whom taxes for the city are assessed may be distrained and sold for taxes when due and unpaid in the same manner and to the same extent that goods and chattels may be distrained and sold for state taxes.

A tenant by whom payment is made or from whom payment is obtained, by distress or otherwise, of taxes or levies due the city, by a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except when the tenant is bound to pay such taxes and levies by an express contract with such persons. And where taxes or levies are paid to the city by any fiduciary on any estate in his hands or for which he may be liable, such taxes and levies shall be refunded out of the estate.

(Acts 1977, Ch. 201, § 1; Acts 1980, Ch. 71, § 1; Acts 2002, Ch. 685, § 1)

(Acts 1977, Ch. 201, § 1; Acts 1980, Ch. 71, § 1; Acts 2002, Ch. 685, § 1)