§ 112.23 RECOVERY OF UNPAID TAX BY ACTION AT LAW.
   (A)   The City Finance Director may also treat any such taxes, penalties, or interest due and unpaid as a debt due the city.   
   (B)   In case of failure to pay the taxes, or any portion thereof, or any penalty or interest thereon when due, the city may recover at law the amount of such taxes, penalties, and interest in any court of the county or of the county wherein the taxpayer resides or has its principal place of business having jurisdiction of the amounts sought to be collected.   
   (C)   The return of the taxpayer or the assessment made by the City Finance Director, as herein provided, shall be prima facie proof of the amount due.   
   (D)   The City Attorney may commence an action for the recovery of taxes due under this subchapter and this remedy shall be in addition to all other existing remedies, or remedies provided in this subchapter.
(Ord. 2078, passed - -2019)