27-18-603. Sheriff's inventory of attached property -- cooperation of persons controlling credits or debts. (1) The sheriff shall make a full inventory of the property attached and return the inventory with the writ. When the sheriff has levied several writs of attachment on the same property, only one inventory must be made.

(2) To enable the sheriff to make the return as to debts and credits attached, the sheriff shall request, at the time of service, the person owing the debt or having the credit to give the sheriff the memorandum, stating the amount and description of each debt or credit. If the memorandum is refused, the sheriff may apply upon 1 day's notice to the court or judge for an order to compel the memorandum to be given. If the order is granted, it must also direct the payment of costs of the motion by the person refusing.