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, or within three years after
the last recording of an abstract under Section 4.18.560 of this chapter, or of a certificate under Section 4.18.575 of this chapter, the department may bring an action in the courts of this state,
or any other state, or of the United States, in the name of Clark County to which
the tax is due and payable to collect the amount delinquent together with penalties
and interest.
(Ord. 1011 § 1 (part), 1987)
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