Property Tax Act 1960 · 2020 Revised Edition · Part 5 · Collection and Recovery of Tax
38A. Recovery of tax
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Despite any other written law, any tax due may be sued for by way of a specially indorsed originating claim.
The Comptroller may, in the Comptroller’s own name, sue for any such tax or penalty, and is entitled to all costs allowed by law against the person liable thereto.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;
The Comptroller may appear personally or by counsel in any suit instituted under this section.
In any suit under subsection (1) or (2), the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax due from him or her is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.