A. In addition to other remedies provided in this chapter, the finance director may treat any such taxes, penalties or interest due and unpaid as a debt due to the city from the taxpayer. If a taxpayer fails to pay the tax, or any portion thereof, or any penalty or interest thereon, when due, the finance director may recover by law the amount of such taxes, penalties and interest in municipal court or in any county or district court wherein the taxpayer resides or has a principal place of business, that has jurisdiction over the amounts sought to be collected. The return filed by the taxpayer or the notice of determination, assessment and demand for payment issued by the finance director is prima facie proof of the amount due.

B. The city attorney is thereby authorized upon request by the finance director to commence any legal action or suit for the recovery of the tax due under this chapter.

C. Such actions may be actions in attachment, and writs of attachment may be issued to the sheriff. In any such proceedings no bonds shall be required of the city, 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 city may also prosecute appeals or writs of error in such cases without the necessity of providing for the bond therefor.

D. In any case in which a taxpayer has refused or neglected to pay any tax, penalty or interest due to the city under this chapter and a lien has been filed upon any real or personal property, the finance director may cause a civil action to be filed in the county district court or municipal court in which is situated any such property subject to such lien to enforce the lien and subject any real or personal property or any right, title or interest in such property to the payment of the amount due. The court shall decree a sale of such real property and distribute the proceeds of such sale according to the court's findings concerning the interest of the parties and of the city. The proceedings with regard to the redemption of property from such sale, and the execution of any deed of conveyance shall be in accordance with the law of foreclosures of mortgages upon real property. In any such action, the court may appoint a receiver of the property involved in such action if equity so requires. (Ord. 1993-7 Exh. B (part))