§ 3.08.460  TAX A DEBT.
   The amount of any tax, penalty, and interest imposed under the provisions of this Subchapter shall be deemed a debt to the City. Any person owing money to the City under the provisions of this Subchapter shall be liable to an action brought in the name of the City for the recovery of such amount.
('65 Code, § 33D-13) (Ord. No. CS-921 § 1 (part))