Warrant: Issuance; effect.
1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter:
(a) Within 3 years after the person is delinquent in the payment of the tax; or
(b) Within 5 years after the last recording of a certificate copy constituting a lien for the tax.
2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.
Last modified: February 27, 2006