§ 68-205. Inclusion of taxes for more than one year, for several parcels or for several owners in one suit.

When the taxes for more than one year are due the city upon any parcel of property, they may all be included in one suit, and when taxes on more than one parcel of land owned by the same person are due, all such parcels may be included in one suit. Owners of undivided interest may be sued jointly or severally, and each, together with his interests, charged with the proper portion of the tax, though such tax may have been assessed as a whole. When any parcel of land has been included in the assessment in a large parcel or tract, such smaller parcel shall be charged with its fair and just portion of the tax, which shall be determined by the court. The owners of the whole of the larger parcel may be made defendants, and each parcel charged with a proper share of the tax or the owners of any one or more of the smaller parcels may be sued separately. In all such cases, the several taxes and parcels of land may be set out in one cause of action, and judgment entered against each parcel for the tax, interest, costs and penalties found due thereon.

(Code of Gen. Ords. 1967, § 32.74; Ord. No. 150531 , § 7, 7-9-15)