| 2. Failure to pay. If the treasurer of a municipality fails |
to pay the sum assessed under this section, or fails to pay any |
part of the sum by the date set in the year in which the tax or |
service charge is levied, the treasurer of the district may issue |
a warrant for the amount of the tax or service charge, or so much |
of the tax as or service charge that remains unpaid, to the |
sheriff of the appropriate county, requiring the sheriff to levy |
the tax or service charge by distress and sale on real and |
personal property of any of the inhabitants of the municipality. |
The sheriff or a deputy shall execute the warrant. |