371. Fifteen days after the notification of the notice prescribed by section 368, the secretary-treasurer may levy, with legal costs, the sums due by the persons entered on the collection roll, by seizure and sale of all the goods and chattels belonging to them, which may be found within the municipality, saving those which are exempt from seizure.
R. S. 1964, c. 235, s. 403; I.N. 2016-01-01 (NCCP).