§ 5.04.300. Tax a debt.


Latest version.
  • The amount of any tax and penalty imposed by the provisions of this chapter and Chapter 5.08 is deemed a civil debt due 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.

(Ord. No. 719, § 3(Exh. A), 6-27-2017)