Other LanguagesAGO 1951 NO. 178 >
Personal property taxes are known and designated as taxes of the year in which they become due, even though liability therefor may be asserted against property of the person who owned such personalty on the first day of January of the preceding year. What is described as "Advance Tax 1951 Assessment‑-Tax for Year 1952" is probably a title used by the county treasurer in billing taxes for early payment under his powers to make jeopardy collection.