Section 11-42-182
Collection and disposition of taxes, special assessments, etc., of absorbed municipalities.
The city or town so altering or rearranging its boundary lines, shall not stay, arrest, or interfere with any proceedings for the collection or enforcement of any tax, special assessment, or special tax, and the same shall proceed and be carried to a finality by the proper officers of the city or town whose boundary lines shall be so altered or rearranged, and the proceeds thereof shall be paid over to the treasurer of such city or town so altering or rearranging its boundary lines to be used for the purpose for which the tax was levied or the proceedings instituted.
(Code 1907, §1158; Code 1923, §1872; Code 1940, T. 37, §231.)