Section 40-5-42 Collection of Taxes by Action.

(a) In cases where there is no provision by law authorizing the collection of taxes by an action after the taxes have become delinquent, the taxes may be collected by the state or by any county, city, or municipality, or the county or city board of education, or by an action in any court of competent jurisdiction. (b) In addition to the remedy here given to public agencies for the collection of taxes due them by an action, the tax collecting official of every county is authorized to sue in his or her own name and in the capacity of his or her office for the recovery of all taxes collectable by his or her office which are due. The county tax collecting officials may act in their own names and in the capacity of their office in any bankruptcy or other insolvency proceeding, or any other type of litigation or court proceedings in which taxes due to any public agency which are collectable by a tax collecting official may be recovered, and to take any action in the proceedings as may be appropriate or necessary for the collection of the taxes due to any of the public agencies.