levy

An imposition whether of a tax, a burden upon property as authorized by a writ, or compulsory military service. Of tax: The acts of imposing and collecting a tax under authority of law. State v Camp Sing, 18 Mont 128, 44 P 516. The establishment or fixing of a rate of taxation by a duly authorized board or body. More narrowly defined as the imposition of the burden of the tax in the abstract, as distinguished from the ministerial duties in listing and assessment of property and the apportionment of the tax. Borrowdale v Socorro County, 23 NM 1, 163 P 721. Of attachment:–the seizure or taking of possession or custody of property under a writ of attachment by sheriff or other authorized officer. 6 Am J2d Attach § 288. An act symbolizing that land has become bound by the lien of an attachment, and endorsement on the writ of attachment that such has been levied upon property of the defendant, describing the same and noting the date and time of day of the levy, and some form of actual or constructive notice to the defendant of the levy. 6 Am J2d Attach § 311. Of execution:–an absolute appropriation of property of a judgment debtor to the payment of the judgment debt; a ministerial act. 30 Am J2d Exec § 95. At common law a levy on goods consisted of an officer's entering the premises where they were and either leaving an assistant in charge of them or removing them after taking an inventory. Today courts differ as to what is a valid levy, but by the weight of authority there must be an actual or constructive seizure of the goods. 30 Am J2d Exec § 238. In most states, a levy on land must be made by some unequivocal act of the officer indicating his intention of singling out certain real estate for the satisfaction of the debt. The cases are not agreed on what this act must be, but the better considered ones hold that, in the absence of statute, a valid levy may be made by the sheriff by an endorsement thereof upon the records without even seeing the land, if he is sufficiently informed to describe it properly. 30 Am J2d Exec §§ 245 et seq.