Treasurer: 1. Cannot refuse to distrain where facts require; 2. May charge realty in addition but not as alternative; 3. Is subject to penalty for non-feasance [[nonfeasance]]on statutory complaint; 4. Is personally liable in addition for loss to county through his non-feasance [[nonfeasance]]in civil action by prosecuting attorney; 5. May be compelled to perform duty by mandamus after demand and refusal, by prosecutor, citizen, or in extreme case by attorney general or governor.
AGO 1953 NO. 94 > Jul 16 1953
COUNTY TREASURER -- DUTY TO DISTRAIN FOR PERSONAL PROPERTY TAX -- AUTHORITY TO CHARGE REALTY FOR PERSONAL PROPERTY TAX -- LIABILITY FOR PENALTY AND LOSS THROUGH NON-FEASANCE [[NONFEASANCE]] -- REM