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Martindale-Hubbell
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1) to seize (take) property upon a writ of execution (an order to seize property) issued by the court to pay a money judgment granted in a lawsuit. the levy is actually made by a sheriff or other official at the request of the holder of the judgment (the winner in the lawsuit), and the property will be sold at a sheriff’s sale to provide money to satisfy the unpaid judgment. 2) the act of a governmental legislative body, such as a board of supervisors or commissioners assessing a tax on all property, all sales, business licenses or any thing or transaction which may be taxed. thus, the county “levies” a tax on businesses. 3) the seizure of property to satisfy a judgment.