(a) The finance director may also treat any tax, penalties, and interest imposed by this article which is due and unpaid as a debt due the city from the taxpayer.

(b) In case of failure to pay taxes or any portion thereof, or any penalty or interest thereon when due, the finance director may recover at law the amount of such taxes, penalties, and interest in the county or district court of the county wherein the taxpayer resides or has his or her principal place of business, whichever has jurisdiction of the amount sought to be collected.

(c) The return of the taxpayer or the assessment made by the finance director, as provided in this article, shall be prima facie proof of the amount due.

(d) Such actions may be actions in attachment, and writs of attachment may be issued to the sheriff. In any such proceeding, no bond shall be required of the finance director, nor shall any sheriff require of the finance director an indemnifying bond for executing the writ of attachment or writ of execution upon any judgment entered in such proceedings. The finance director may prosecute appeals in such cases without the necessity of providing bond therefor. (Code 1979, § 36-181)