The amount of any tax, penalty, and interest imposed by the provisions of this title shall be deemed to be a debt owed 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 and interest thereon. The time for commencement of any action shall be within three years from the date the tax became due and payable as in the case of any liability created by statute. (Ord. 9517 § 1 (part), 1995: prior code § 6005)