Any tax due and unpaid under this chapter and all penalties thereon, shall constitute a debt to Snohomish, a municipal corporation, and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. The right of recovery by the City of Snohomish from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three years and the right of recovery against the City of Snohomish 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 of Snohomish. (Ord. 1179, 1973; Ord. 1236, 1974; Ord. 1389, 1978)