A more thorough explanation:

A tax levy is when the government imposes a fine or tax on someone or something. This means that the person or thing has to pay money to the government. For example, if you own a house, you might have to pay property taxes every year. That is a tax levy.

Another meaning of levy is when the government takes someone's property and sells it to pay off a debt. This is called a levy of execution. For example, if someone owes money to a creditor and doesn't pay it back, the creditor can ask the court to take the person's property and sell it to get the money back. That is a levy of execution.

Here are some examples:

• The city council voted to levy a tax on all businesses in the downtown area.
• The IRS issued a tax levy on John's bank account because he didn't pay his taxes.
• The sheriff's department conducted a levy of execution on the debtor's car to pay off the debt.

These examples illustrate how a tax levy works and how it can be used to collect money owed to the government or to a creditor.