§ 58-1-10

Any state or local tax heretofore or hereafter repealed shall be subject to all procedures for the collection of delinquent taxes or for the correction of erroneous assessment as may have been applicable to such tax immediately before such repeal.\nCode 1950, § 58-27.3; 1971, Ex. Sess., c. 10; 1984, c. 675.