§ 52. Powers of officers charged with duty of collecting funds due city; procedure for collecting.

The treasurer, collector of city taxes and assessments, the collector of delinquent taxes, the collector of water rents and water assessments, sidewalk, sewer and dry closet assessments, and any other collector of funds due to the city which it may appoint, shall have power of distress, garnishment, renting or action, or any other power now possessed, or that may hereafter be given, to any person charged with the collection of state taxes, for the purpose of collecting any taxes or assessments as above set forth due to the city. The collector of any such city taxes or assessments as above provided, shall not be required to first levy or distrain on the property, goods or chattels of the person so assessed, or to find or search for such property, goods or chattels, but without first applying to any person indebted to, or having in his hands estate of the party assessed with taxes, may garnishee the estate of any person owing taxes or assessments to the City of Lynchburg, by serving himself or by his deputy or by any other officer authorized to serve process, written notice upon any person indebted to, or having in his hands estate of, the party assessed with such taxes, levies or assessments, which notice shall state the amount of taxes, levies or assessments, plus penalties, interest and costs, due to the city, shall be signed and issued by the city collector or his deputy, and shall direct the person on whom such notice is served, if the sum due for such taxes, levies, or assessments does not exceed one thousand dollars, to appear before the judge of the municipal civil court, at the courtroom thereof, at such time as may seem reasonable, not exceeding sixty days from the date of service of such notice; and if the sum due exceeds one thousand dollars, such notice shall direct the person on whom such notice is served to appear before the corporation court of the City of Lynchburg, at the courthouse thereof, at such time as may seem reasonable, not exceeding ninety days from the date of the service of such notice; and from the time of the service of any such notice the taxes, levies or assessments, together with any penalties, interest, and costs, shall constitute a lien on any indebtedness due from such person, or on the estate in his hands, from such time of service up to the return day. Every notice of such garnishment shall be made in triplicate, one copy to be served on the garnishee, one to be served on or mailed to the person charged with such taxes, at his address appearing on the land book or other tax or assessment rolls of the city, and the third copy to be filed with the court with the return of the officer serving or mailing the same thereon. The city collector, or his deputy, shall be entitled to a fee of fifty cents for each service made by him hereunder. Court costs, other than service fees, shall not be assessed unless a trial of said notice or garnishment is held, in which latter event court costs shall be assessed as in other cases of garnishment. Any execution on judgment entered on said notice or garnishment shall be directed to the city collector or to any other officer whom he may designate. Except as herein provided, all proceedings on said notice or garnishment shall be the same as now or hereafter provided by general law for courts of record of general jurisdiction with respect to attachments and garnishments. No deed of trust or mortgage upon goods and chattels shall prevent the same from being distrained or sold for taxes assessed against the grantor in such deed while such goods and chattels remain in the possession of the grantor, nor shall any such deed prevent the goods and chattels conveyed from being distrained and sold for the taxes assessed thereon, no matter in whose possession they may be found.

(Acts 1942, ch. 167, p. 209)

(Acts 1942, ch. 167, p. 209)