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Sec. 2-103. Calling on persons failing to pay taxes; collection
by distress, etc.[55]

It shall be the duty of the city treasurer, after the fifth day of
December, to call upon each person chargeable with taxes who
has not paid the same prior to that time, or upon the agent, if any,

of such person resident within the city, for the payment thereof,
and upon failure or refusal of such person or agent to pay the
same, he shall proceed to collect them by distress or otherwise.
(Code 1959, § 2-103.)