The Commissioner shall certify to the Director of Law for collection any taxes, interest or penalties imposed under the provisions of this chapter which are not paid within thirty days from:
(a) The date the taxes are due and payable, if a return was tendered without the payment of the taxes;
(b) Ten days after notice of an additional, estimated or estimated additional assessment is given or sent to such person, as heretofore provided, if no notice of an intention to petition for reassessment or if no petition for reassessment is filed with the Commissioner.
Such sum so certified may be recovered in an action brought by the Director of Law in the name of the City in any court of competent jurisdiction. Such sums recovered in any such action shall be paid into the Treasury.
(Ord. 226. Passed 11-3-47.)