Section 1160. Enforcement of tax liens  


Latest version.
  • 1. It shall be the duty of the
      enforcing officer to enforce annually all tax liens, in accordance  with
      the  applicable  provisions of law, except as otherwise provided herein.
      The failure of the enforcing officer to enforce such tax lien shall  not
      impair  the lien or prevent a sale or stay any other proceedings for its
      enforcement after the time specified.
        2. All provisions with respect to the procedure for the enforcement of
      tax liens requiring acts to be done at or  within  or  before  specified
      times  or  dates,  except  provisions  with respect to length of notice,
      shall be deemed directory and failure to take such action at  or  within
      the  time  specified  shall  not invalidate or otherwise affect such tax
      lien nor prevent the accruing of any interest or penalty imposed for the
      non-payment thereof, nor prevent or stay proceedings under this  article
      for any of the remedies for collection thereof in this article provided,
      nor affect the title of the purchaser under such proceedings.