At any time within three years after any tax or any amount of tax required to be collected
becomes due and payable, and at any time within three years after the delinquency
of any tax or any amount of tax required to be collected, the clerk may bring an action
in the courts of this state, of any other state or of the United States, in the name
of the city, to collect the amount delinquent, together with penalties and interest,
court fees, filing fees, attorneys' fees and other legal fees incident thereto.
(Code 1982, § 3-5-13(b))
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