Every November the Sheriff's Office receives distress warrant information from the Lancaster County Treasurer's Office. Distress warrants notify the Sheriff's Office of individuals and businesses within Lancaster County that have delinquent personal property taxes. The Sheriff's Office is mandated by state statute to attempt to collect those unpaid taxes.
After receiving the distress warrants, the Civil Division sends written notices to those named on the warrants in an attempt to obtain voluntary compliance. If direct payment is not obtained, a civil deputy is assigned to demand payment. This deputy can also seize and sell personal property of the individual or business to satisfy the delinquent taxes.