Any tax due and unpaid under this chapter, and all penalties thereon, shall constitute a debt to Lynnwood, a municipal corporation, and may be collected by court proceedings in the same manner as any other debt in the like amount, which remedy shall be in addition to all other existing remedies. The right of recovery by the city from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three years and the right of recovery against the city because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three years after which time the taxpayer shall have no right of recovery against the city. (Ord. 1227 § 15, 1981; Ord. 973, 1978)