(A) This chapter shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue in full force and effect until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in § 38B.19.
(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 § 38B.091 as though the same were continuing.
(Ord. 12-2015, passed 11-16-15)