The amount of any tax and penalty imposed by the provisions of this subchapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent tax and penalties. In any such action, the prevailing party shall be entitled to an award of attorneys' fees in an amount to be fixed by the court.
('64 Code, § 13-31) (Ord. 50, passed - - ; Ord. 397, passed 3-22-71)