181.16 COLLECTION OF TAX AFTER TERMINATION.

   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until repealed and insofar as the collection of taxes levied in the aforesaid period and actions or proceedings for collecting any tax so levied, or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 181.11 and 181.99.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the dates provided in Section 181.05 and 181.06 as though the same were continuing.

(Ord. 1445-97. Passed 11-19-97.)