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The tax rate and methodology for the possessory interest tax shall remain constant for a two-year tax period, i.e., tax cycle. The initial tax cycle of this chapter commences with the effective date of this chapter and terminates on December 31, 2008. Thereafter, the tax cycle shall take a full two-year period ending the last day in December of odd-numbered years. ONCA 06-10, eff. Sept. 29, 2006.