3-1-1004: DELINQUENCIES A DEBT TO CITY:
The amount of tax, fee, penalty, or interest imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city, in any court of competent jurisdiction, for the amount thereof. (1962 Code § 8-10.01; amd. Ord. 89-O-2076, eff. 11-16-1989)