§ 11-16. Tax year.

(a)

After a motor vehicle has been assessed for personal property tax purposes by the commissioner of the revenue, or registered with and assessed by the commissioner of revenue for personal property tax purposes, the county treasurer shall mail to the taxpayer a bill for the license fee. The license fee shall be listed as a separate item on each year's annual personal property tax bill and shall be due on or before December 5 or as indicated on the tax bill.

(b)

Upon payment of the license fee prescribed by this article and compliance with all other applicable provisions of this article, the county treasurer shall mark the records to indicate that the license fee has been paid for the taxpayer's vehicle for which the license fee was charged. (1-4-68, § 4; 1-6-77, § 1; 9-21-06; 4-19-07; 9-26-06; 4-19-07;7-16-99; 8-20-09; 8-21-04; 9-21-17.)