§ 150-196. Same—Interruption or suspension.

(a)

The prescription running against any city tax, license, excise, interest, penalty or other charge shall be interrupted by:

(1)

The director of the department of finance's action in assessing any such amounts in the manner provided by law.

(2)

The filing of a summary proceeding in court.

(3)

The filing of any pleadings, either by the director or by a taxpayer, with the tax review committee or any state or federal court.

(4)

The filing of a false or fraudulent return.

(b)

The running of such prescription may also be suspended for a time not to exceed three years by means of a written agreement between the taxpayer and the director, made prior to the elapse of the prescriptive period set out in the constitution of the state.

(Code 1956, § 62-45)