Sheriff Office

Table of Contents

Office of Sheriff

The Sheriff’s Office is a very ancient office dating back to the early Middle Ages. Formerly, they played a variety of roles in administration, the judicial sphere, and enforcing the law. One of their principal remaining roles is the enforcement of court orders by the seizure and sale of goods.

The Enforcement of Court Orders Act 1926 modernised the office of sheriff, in the context of the newly established Irish Free State. It coincided with reforming legislation on courts and court officers. Nonetheless, the existing law and practice in relation to sheriffs and execution largely continued in force.

Where no sheriff stands appointed, the County Registrar exercises the functions of the sheriff. There are no sheriffs outside the principal urban areas. Originally, the sheriff executed superior court (principally High Court) orders. Their functions in this regard have been extended by statute to the execution of District and Circuit Court orders.

There are only sheriff’s offices in Dublin and Cork. In the rest of the country, the County Registrar’s office, which is the Circuit Court office, undertakes the functions and powers of the sheriff. A sheriff is paid on a commission basis and may be entitled to expenses. The County Registrar is a civil servant and is not paid on a commission basis.

Orders to Sheriff

The principal orders which a sheriff executes under High Court jurisdiction are the following:

fieri facias (to seize goods in execution);
venditioni exponas (directing a sale of goods for the best price where not sold);
delivery;
possession

In the Circuit Court, the sheriff or County Registrar may execute the following:

execution order against goods;
execution order against specific chattels;
execution order for possession

Order of Execution

Generally, one execution only may be issued to recover a judgment debt; however, there is provision for the issue of one or more orders in some circumstances. A write of fieri facias may be issued concurrently, for example, in different counties. It does not matter which order first.

The creditor may seek execution in every county in which the debtor has property available. However, he must countermand orders, which go beyond mere seizure where he has received the payment of the relevant debt, on any one or more of the others.

Where there has been a levy under a first order, rather than a seizure, the second order should not be issued until the first has been returned. Where there is a judgment against two or more persons jointly, the order must issue against them joint

Sheriff’s Duties

A sheriff need not execute an order that is irregular. It must be in the correct form with the proper endorsements.

The sheriff has a duty to execute as soon as reasonably practicable. He must execute within a reasonable time. The sheriff may be subject to an action for failure to levy or for making a false return. A party who is prejudiced may obtain an injunction compelling him to perform his duties. The Sheriff’s Act 1920 gives the court power to enforce performance of the duties of under-sheriffs.

Under a writ/order of fieri facias, the sheriff is obliged to levy execution against sufficient goods in order to fulfil the amount due under the judgment, in their sale. The sheriff may be liable to the execution debtor and others, thereby resulting in damages for execution that is patently excessive.

Where a judgment creditor deliberately or mistakenly indicates that the judgment debtor has certain goods at a location, then he may be liable for trespass of the sheriff’s seizure, if the goods are not those of the debtor or those other which might be lawfully seized.

Entering Property

At Common Law, a sheriff could not force his way inside a dwelling house in order to execute for a debt. He could enter if the owner left means of entrance available, without the use of any degree of force. The Enforcement of Court Orders Act of 1926 provides immunity against legal action for undersheriffs.

The immunity provides that no action shall lie against an undersheriff for entering or breaking into any lands, house, dwellings, public or other premises for the purpose of taking in execution any goods, animals or other chattels which might be in the property. The immunity is subject to the following conditions

before breaking into any dwelling, he must make reasonable efforts to enter peacefully and without violence and
in breaking and entering the premises of a third party, he must have reasonable grounds for believing that there are goods, animals or chattels of the execution debtor; or
he must actually find some goods, animals or chattels on the premises concerned.

No action lies against an undersheriff for taking goods, animals, or chattels found in the house occupied by the debtor, which is alleged to be the property of the debtor’s spouse or those of his parent or child who reside. Any right of action that may thereby arise for the latter is deemed to be transferred so they arise against the execution debtor.

Fees

There is a statutory scale of fees payable when the writ is issued to the sheriff to seize goods for a debt. Sheriff’s fees and expenses are set out in statutory instruments. Ultimately, the sums are recoverable from the debtor. There are relatively nominal fees, as well as more market-based fees for particular services. The sheriff is not entitled to fees upon a return of no goods.

The fees payable by the judgment debtor include the following and may be levied as part of the execution.

poundage fee on the seizure and sale of property;
fee for execution of an order by a court messenger;
travelling expenses;
the expenses of removal and storage of goods and animals;
the expenses of the sale and for preparation for the sale.

Immunity

The sheriff and his staff have immunity from legal action when entering a property to take goods and other items for the purpose of enforcement. Before entering a dwelling house or outbuilding, the sheriff must make reasonable efforts to enter peaceably without violence. If he enters the property of someone other than the debtor, he must have reasonable grounds for believing there are goods belonging to the debtor there.

No legal action can be taken against the sheriff for seizing goods allegedly the property of the debtor’s spouse or other residents of the property. In this case, the right to take action is against the debtor.

Offence of Obstruction or Interference

A person who, without lawful authority, willfully—

obstructs or interferes with a sheriff appointed under section 12 in the course of the performance by him or her of his or her functions or otherwise impedes the performance by the sheriff of those functions, or
obstructs or interferes with a person to whom the sheriff has delegated any of his or her functions in the course of the performance by that person of any such functions so delegated or otherwise impedes the performance by that person of those functions,

shall be guilty of an offence and shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months, or both.”.

Revenue Sheriff

Fourteen Revenue sheriffs carry out debt collection on a professional basis for Revenue. As Officers of the Court, they are accountable to the Court for their actions in the area of enforcement.

These Sheriffs (Revenue) are appointed as officers of the court, and are authorised (Section 960L, Taxes Consolidation Act 1997) to carry out the enforcement of certificates by the State (Section 485, Income Tax Act, 1967, or any amending Acts), and most noteworthily can do so without the need for judgment being given against the taxpayer.

The execution of Revenue warrants is specifically provided for in Section 960L of the Taxes Consolidation Act, 1997 and the Code of Practice for Revenue Sheriffs introduced on 1st November 2005. Under the Court Officers Act, 1945, the Sheriff is empowered to seize assets only within his/her Bailiwick and cannot seize outside of it.

Revenue Sheriff Process

As part of their duties, the sheriff (Revenue) offices manage a record of enforcement certificates submitted to their respective divisions for execution against goods and chattels. It is on these registers that Sheriff (Revenue) searches are carried out.

A warrant is valid for 12 months from the date of issue. The Sheriff may seize at his own discretion; however, in practice, the Sheriff will continue to seek and obtain seizure clearance from Revenue. The Sheriff’s office may seek prior confirmation of clearance for substantial seizures in advance of committing to the expense of the seizure arrangements such as bailiffs, trucks and/or security.

Seizure clearance, issued at the specific request of the Sheriff, is valid for 2 days from when the sheriff receives the notification of clearance. Caseworkers should therefore ensure that the seizure clearance arrives at the sheriff’s office not more than two days before the proposed seizure.

Revenue Sheriff Fees

The Sheriff is entitled to collect fees and expenses in relation to the collection of payment and/or seizure of goods. The Sheriff will usually collect their fees first from any payment made and then collect tax followed by interest. The current fee structure came into effect on 1 November 2005 and is set out in the Sheriff Fees and Expenses Order 2005

The main fee items are as follows:

Fixed lodgment Fee €19
Poundage, 5% for the first €5,000 and 2.5% of the balance
fixed travel expenses for the execution of an order
statutory fee payable on execution of an order

Any necessary expenses incurred in relation to the seizure and sale of goods