Section 15-23-216 - Lien - collection actions(1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402.(2) The department may at any time after the taxes are delinquent use the following collection actions: (a) seizure and sale of personal property, as provided in 15-17-911, with the department having the same authority as the county treasurer;(b) suit for collection in district court; or(c) issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.(3) The use of one collection method does not prevent the department from using other collection methods.En. Sec. 12, Ch. 10, Sp. L. July 1992.