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4.06.100 Taxes, penalties and fees constitute debt to municipality.
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Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to the city of Selah, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. On any civil action the city shall recover reasonable attorney fees and audit costs if the city is the prevailing party. (Ord. 764 § 1, 1981.)