§ 4.04.800. Time limitations—Collection efforts and liens.

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The taxes for any period, together with interest thereon and penalties with respect thereto, shall not be assessed, nor shall any notice of lien be filed, or distraint warrant be issued, or suit for collection be instituted, or any other action to collect the same be commenced, more than three years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which case such lien shall continue only for one year after the filing of notice thereof.

(Code 1981, § 2-4-61(A); Code 1993, § 4.04.800; Ord. No. O-85-109, § 13)

                    
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