§ 882.38 CONTINUATION OF TAX; COLLECTION AFTER TERMINATION.

   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until terminated as provided in § 882.04. Insofar as the collection of taxes levied under this chapter and the actions and proceedings for collecting any tax so levied or enforcing this chapter are concerned, this chapter shall continue effective until all taxes levied under this chapter 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 have been fully terminated, subject to the limitations contained in §§ 882.24 through 882.26 and 882.42 through 882.44.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in §§ 882.11 and 882.17 as though the same were continuing.

(Ord. 71-O-11, passed 12-20-1971)