7
Serving the Distraint Warrant (continued)
•If the taxpayer is not there and you cannot contact them, or if they refuse to pay/cannot pay:
1.Post the distraint warrants facing out so they can be read from the outside of the building in a conspicuous place (on the inside of a window or the front door if it
is a windowed door *Never post on
the outside where anyone can
just rip them down).
2. Order everyone from the premises and ensure that everyone has left the building.
3. Have locksmith proceed to change the locks. When the locks are changed – make sure the locksmith provides you with a minimum of 3 sets of keys. Generally
– you will provide the landlord with a set of keys. Inspect
locksmith’s work and make sure all doors
and windows are secured. Obtain
locksmith’s invoice and
verify it with work done.
4. Contact landlord.
