(A) The city and the Oregon Department of Revenue, if the Department of Revenue is the Tax Administrator, may bring legal action to collect on any amounts owed to the city under this chapter within 3 years after remittance is due to the city or within 3 years after any determination becomes final.
(B) The city is entitled to collect reasonable attorneys’ fee in any legal action brought to collect on amount owed to the city under this chapter.
(Prior Code, Ord. 176, passed 1-9-1980; Am. Ord. 97-348, passed 11-12-1997; Am. Ord. 07-402, passed 7-9-2007; Am. Ord. 19-432, passed 6-12-2019; Am. Ord. 21-441, passed 11-10-2021)