Seizure of property--Unencumbered property seized first

In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the tax from unencumbered property. Source: SL 1982, ch 107 , § 9; SL 2008, ch 37 , § 119.