At any time, within three (3) years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three (3) years after the delinquency of any tax or any amount of tax required to be collected, or within three (3) years after the last recording of an abstract under Section 3.04.980 of this Article, or of a certificate under Section 3.04.1000 of this Article, the Department may bring an action in the courts of this State, or any other state, or of the United States, in the name of the county to which the tax is due and payable to collect the amount delinquent together with penalties and interest. (Ord. 106 §11(A), 1989)