levy

I

To assess; raise; execute; exact; tax; collect; gather; take up; seize. Thus, to levy (assess, exact, raise, or collect) a tax; to levy (raise or set up) a nuisance; to levy (acknowledge) a fine; to levy (inaugurate) war; to levy an execution, i.e., to levy or collect a sum of money on an execution

II

A seizure. The obtaining of money by legal process through seizure and sale of property; the raising of the money for which an execution has been issued. The process whereby a sheriff or other state official empowered by writ or other judicial directive actually seizes, or otherwise brings within her control, a judgment debtor's property which is taken to secure or satisfy the judgment. In reference to taxation, the word may mean the legislative function and declaration of the subject and rate or amount of taxation, People v. Mahoney, 13 Cal.2d 729, 91 P.2d 1029;

or the rate of taxation rather than the physical act of applying the rate to the property, Lowden v. Texas County Excise Board, 187 Okl. 365, 103 P.2d 98, 100;

or the formal order, by proper authority declaring property subject to taxation at fixed rate at its assessed valuation, State v. Davis, 335 Mo. 159, 73 S.W.2d 406, 407;

or the ministerial function of assessing, listing and extending taxes, City of Plankinton v. Kieffer, 70 S.D. 329, 17 N.W.2d 494, 495, 496;

or the extension of the tax, Day v. Inland Steel Co., 185 Minn. 53, 239 N.W. 776, 777;

or the doing of whatever is necessary in order to authorize the collector to collect the tax, Syracuse Trust Co. v. Board of Sup'rs of Oneida County, 13 N.Y.S.2d 390, 394.

When used in connection with authority to tax, denotes exercise of legislative function, whether state or local, determining that a tax shall be imposed and fixing amount, purpose and subject of the exaction. Carkonen v. Williams, 76 Wash.2d 617, 458 P.2d 280, 286.

The qualified electors "levy" a tax when they vote to impose it.

See also assess

- assessment

- tax.

@ equitable levy

The lien in equity created by the filing of a creditor's bill to subject real property of the debtor, and of a lis pendens, is sometimes so called. The right to an equitable lien is sometimes called an "equitable levy."

@ levy court

A court formerly existing in the District of Columbia. It was a body charged with the administration of the ministerial and financial duties of Washington county. It was charged with the duty of laying out and repairing roads, building bridges, providing poorhouses, laying and collecting the taxes necessary to enable it to discharge these and other duties, and to pay the other expenses of the county. It had capacity to make contracts in reference to any of these matters, and to raise money to meet such contracts. It had perpetual succession, and its functions were those which, in the several states, are performed by "county commissioners," "overseers of the poor," "county supervisors," and similar bodies with other designations. Levy Court v. Coroner, 69 U.S. 501 (2 Wall.) 507, 17 L.Ed. 851

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