(a) The finance director may treat any taxes, penalties, interest and collection costs imposed under this article which are due and unpaid as a debt due the city from the taxpayer.

(b) For any failure to pay taxes, penalties, or interest, or any portion thereof, when due, the finance director may recover at law the amount of such taxes, penalties, and collection costs in any county or district court of the county wherein the taxpayer resides or has his or her principal place of business that has jurisdiction of the amounts 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, and the finance director may prosecute appeals in such cases without the necessity of providing bond therefor.

(e) It is the duty of the city attorney, when requested by the finance director, to commence action for the recovery of taxes due under this article. This remedy shall be in addition to all other existing remedies or remedies provided in this article. (Code 1979, § 36-41; Ord. No. 2017-13, § 15, 4-3-2017)