5.04.310 Delinquent tax constitutes debt to the city.
This section is included in your selections.
The amount of tax, fee, penalty, or interest imposed by the provisions of this title shall be deemed a debt to the city. An action may be commenced in any court of competent jurisdiction in the name of the city for the amount of such debt. (Ord. 505 § 1. 2002 Code § 6-5.9).