§ 4-38. Action for collection.

(a)

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 City of Dallas, Georgia may bring an action in the courts of this state any other state or of the United States in the name of the City of Dallas, Georgia to collect the amount delinquent together with penalties and interest, court fees, filing fees, attorney's fees and other legal fees incident thereto.

(b)

Whenever the amount of any tax, penalty or interest has been paid more than once, or has been erroneously or illegally collected or received by the City of Dallas, Georgia under this chapter, it may be offset against any future liability for the tax.

( Ord. No. OA-2015-03, 11-2-2015 )