Service of demand and account

Service of demand and account. –

1. (1) The distraining officer, shall at the time of making the distraint, serve on the defaulter a written demand for the amount due and the casts incurred in making the distraint, with an account exhibiting the grounds on which the distraint is made.
2. (2) Where the distraining officer has reason to believe that a person other than the defaulter is the owner of the property distrained, he shall serve copies of the demand and account on that person likewise.
3. (3) The demand and account shall, if practicable be served personally but, if a person on whom they are to be served absconds or conceals himself or cannot otherwise be found, the officer shall affix copies of the demand and account on a conspicuous part of the outside of the house in which he usually resides.