Summit Beach, Inc. v. Glander

A single question of law is presented by this appeal. When the General Assembly repeals statutes under which the levy and collection of a tax is authorized, without including in the repealing act a saving clause continuing rights and liabilities of the state or the taxpayer, arising under the sections re pealed, are such rights terminated by the repeal, if, at the time of repeal, general saving statutes, preserving such rights and liabilities, are in full force and effect ?

The general saving statutes in effect at the effective date of House Bill No. 398 of the 97th General Assembly were…