12-1,106.   Same; time of payment; collection.Taxes levied by counties, cities and townships pursuant to this act shallbe due and payable at the time or times prescribed by law for the paymentof personal property taxes. The county treasurer of each county in whichtaxes are levied pursuant to this act shall include a statement of the amountof the tax so computed with the personal property tax statement of eachtaxpayer. When the amount of tax levied pursuant to this act is less than$5, such tax shall be cancelled. The tax levied pursuant to this act shallbe collected by the county treasurer and the sheriff in the same manneras personal property taxes are collected.

      History:   L. 1982, ch. 63, § 6; May 13.