1-1-22 - Prior rights or actions involving taxes unaffected.
§ 1-1-22. Prior rights or actions involving taxes unaffected.
Nothing in Section 1-1-35 shall affect or defeat any claim, assessment, suit, appeal right or cause of action for taxes due prior to April 26, 1972, whether such assessment, suit, appeal, or claim therefor shall have been begun before said date, or shall thereafter be begun; and the laws amended or repealed are expressly continued in full force, effect and operation for the purpose of the assessment and collection of any taxes due under any such laws prior to said date, and for the imposition of any penalty, forfeiture, or claim for a failure to comply therewith.
Sources: Codes, 1942, § 21-09; Laws, 1972, ch. 394, § 4, eff from and after passage (approved April 26, 1972).