A. The council may at any time after a delinquent roll has been delivered to the tax collector, direct him not to proceed in the sale of any property on said roll whereon the taxes shall amount to three hundred dollars or more.

B. Upon such direction the tax collector must make out and present to the council, a certified copy of the entries on the delinquent roll relative to such tax, and the council shall thereupon direct the city attorney to bring suit against the delinquent, in a court of competent jurisdiction, in the name of the people of the city to enforce such collection.

C. The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials and appeals, are made applicable to the proceedings provided for in this section.

D. The moneys received in pursuance of this section shall be paid into the city treasury, and the treasurer shall account for the same as for all other city funds. (Prior code § 6.04.1210)