§ 5191 - Property subject to distraint
§ 5191. Property subject to distraint
At the expiration of the time for payment of tax as given in the notice required by subsection 4772(a) of this title or sooner in the case of a person whom he or she has just reason to believe is about to remove from town, the collector may distrain the goods, chattels, and capital stock in a corporation of a person whose tax is not paid. In the case of taxes assessed on real estate, he or she shall not distrain upon apparel, bedding, household furniture necessary for supporting life, one sewing machine kept for use, or provisions not exceeding $25.00 in value.