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No taxes for any period, together with any interest thereon and/or penalties with respect thereto, may be assessed, nor shall any notice of lien be filed, distraint warrant issued or suit for collection be instituted, nor shall any other action to collect the same be commenced, more than three (3) years after the date on which the tax was or is payable to the Town; 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 (1) year after the filing of notice thereof. Before the expiration of such period of limitation, the taxpayer and the Town may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. In the case of a false or fraudulent return made with intent to evade a tax, or where no return was filed for the same purpose, the tax, together with interest and penalties thereon, may be assessed, and/or proceedings for the collection of such taxes may be begun, at any time. (Prior code 3.40.150)