Executions against District Corporation
 120. (1) An execution against the District Corporation may be endorsed with a direction to the sheriff to levy the amount thereof by rate, and the procedures therein shall then be the following: 1. The sheriff shall deliver a copy of the writ and endorsement to the treasurer of the District Corporation, or leave such copy at the office or dwelling place of that officer, with a statement in writing of the sheriff’s fees and of the amount required to satisfy the execution, including the interest calculated to some day as near as is convenient to the day of the service. 2. If the amount with interest thereon from the day mentioned in the statement is not paid to the sheriff within one month after the service, the sheriff shall examine the assessment rolls of all the area municipalities and shall in like manner as the levies of the District Council for general purposes are apportioned among the area municipalities determine the portion of the amount mentioned in the statement that shall be levied against and in each area municipality. 3. The sheriff shall then in like manner as rates struck for general municipal purposes within each area municipality strike a rate sufficient in the dollar to cover its share of the amount due from the execution, and in determining such amount he or she may make such addition to the same as the sheriff considers sufficient to cover its share of the interest up to the time when the rates will probably be available and his or her own fees and poundage. 4. The sheriff shall thereupon issue a precept under his or her hand and seal of office directed to the collector of the area municipality, and shall annex to the precept the roll of such rate and shall by the precept, after reciting the writ and that the District Corporation has neglected to satisfy the same, and referring to the roll annexed to the precept, command the collector to levy such rate at the time and in the manner by law required in respect of the general annual rates. 5. If at any time for levying the annual rates next after the receipt of such report, the collector has a general rate roll delivered to him or her for the year, he or she shall add a column thereto, headed “Execution rate in A.B. vs. The District Municipality of Muskoka” or “Execution rate in A.B. vs. The District Municipality of Muskoka/Impôt relatif à l’exécution forcée dans l’affaire de A.B. c. La municipalité de district de Muskoka”, adding a similar column for each execution if more than one, and shall insert therein the amount by such precept required to be levied upon each person respectively, and shall levy the amount of such execution rate as aforesaid, and shall, within the time within which he or she is required to make the return of the general annual rate, return to the sheriff the precept with the amount levied thereon. 6. The sheriff shall, after satisfying the execution and all the fees and poundage thereon, pay any surplus, within ten days after receiving the same, to the treasurer of the area municipality.  R.S.O. 1990, c. D.14, s. 120 (1). Functions of clerk, etc. (2) The clerk, assessor and collector of each area municipality shall, for all purposes connected with carrying into effect or permitting or assisting the sheriff to carry into effect the provisions of this Act with respect to such execution, be deemed to be officers of the court out of which the writ issued, and as such are amenable to the court and may be proceeded against by attachment, mandamus or otherwise in order to compel them to perform the duties imposed upon them.  R.S.O. 1990, c. D.14, s. 120 (2).