§ 53-372. Recovery of unpaid tax by action at law.

(a)

The manager may also, either before or after having exhausted the remedies provided for collection hereinabove, treat any such taxes, penalties or interest due and remaining unpaid as a debt due the city from the vendor. In case of failure to pay the taxes or any portion thereof or any penalty or interest thereon when due, the manager may recover at law the amount of such taxes, penalties and interest in any county or district court having jurisdiction of the amounts sought to be collected in the county wherein the taxpayer resides or has his principal place of business. The return of the taxpayer or the assessment made as provided in this article by the manager shall be prima facie proof of the amount due.

(b)

Such actions may be actions in attachments and writs of attachment may be issued to the sheriff, and in any such proceeding no bond shall be required of the manager, nor shall any sheriff require of the manager an indemnifying bond for executing the writ of attachment, or writ of execution upon any judgment entered in such proceedings; and the manager may prosecute appeals in such cases without the necessity of providing bond therefor.

(Code 1950, §§ 166E.17-7, 166E.17-8; Ord. No. 1032-02, § 3, 12-16-02)