§ 5.19. Power to sell property for taxes.

The director of finance shall have any or all of the powers which are now or which may be hereafter vested in any office of the state charged with the collection of state taxes and any powers granted by state law for the collection of local taxes, and may collect the same in the same manner in which state taxes are collected by any officer of this state, unless and except as otherwise provided by law. No deed of trust or mortgage upon goods and chattels shall prevent the same from being distrained or sold for taxes assessed thereon, no matter in whose possession such goods and chattels may be found. A tenant from whom payment of taxes on his landlord's property shall be obtained by distress or otherwise shall have credit for the same against such person on account of his rent, unless by contract the tenant is to pay such taxes. The council may require a list of all real estate in the City of Alexandria delinquent for the nonpayment of taxes thereon for the preceding year to be recorded in a book of delinquent taxes to be kept in the office of the director of finance. (Acts 1973, ch. 258, Sec 1; Acts 1975, ch. 511, Sec. 1)