3-4-110 Survival of liability.
   If a deceased person owes any tax or nontax debt to the city, then the comptroller may assess the tax or nontax debt against the decedent's estate through the decedent's personal representative.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-8-12, p. 38872, § 29)