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An LGU imposes local business tax on Solaris Foods, Inc. The City Treasurer issues a demand for payment and, after Solaris fails to pay, proceeds with the LGU remedy of distraint and levy by seizing Solaris's forklifts and pallets at its production facility, and later sells them at a public auction to satisfy the tax. Solaris challenges the levy as invalid for lack of due process, claiming no prior notice was given before seizure. (a) Identify the controlling doctrine on remedies of local government units for collecting local taxes and name the remedy invoked in this case. (b) Distinguish the remedy of distraint and levy from a civil action for collection of local taxes. (c) Apply the doctrine to Solaris's facts: is the levy valid or not, and why?