All tax receipts issued by the county treasurer shall be numbered and the treasurer shall not receipt for more than one (1) year's taxes on the same property in one tax receipt, but shall keep a separate and distinct receipt, issued for the taxes of each year for which the same have been levied and assessed.
Added by Laws 1988, c. 162, § 118, eff. Jan. 1, 1992. Amended by Laws 2005, c. 47, § 1, eff. Nov. 1, 2005.