A. Notwithstanding the provisions of Sections 3.28.515 and 3.28.525, where delinquent taxes are not a lien on real property, or in the event that the real property is insufficient to secure the taxes, in the judgment of the assessor or the city council, the tax collector may sue in the name of the city for the recovery of the delinquent taxes, with penalties and costs.

B. In any such suit, the assessment list or a duly certified copy thereof, showing the assessee, the property and unpaid taxes, is prima facie evidence of plaintiff’s right to recover. (Prior code § 6.04.1140)