How property tax bills are prepared and sent

The Director shall prepare tax rolls from the assessment lists provided for by Sec. 5A-2.2, showing thereon, in each case, names and addresses of the assessed and amount of taxes which shall be not less than the amount as provided for in Sec. 5A-6.3. Time share real property shall be listed on the tax rolls as a single entry for each time share unit.The Director shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by Sec. 5A-3.2, to all known persons assessed for real property taxes for such year, respectively, or to their agents, tax bills demanding payment of taxes due from each such person, respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on his or her part to receive, or failure on the part of the Director so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at his or her last known address or place of residence. Whenever any bill covers taxes for any real property owned, jointly or as tenants in common or otherwise, by more than one person, the bill may be sent to any one co-owner and upon written request shall be sent to each known co-owner but shall, in any event, demand the full amount of the taxes due upon such real property. For real property subject to a time share plan, the Director shall mail tax bills in the manner provided in this Section to the plan manager of the time share plan. Notwithstanding any provision in this Section to the contrary, the plan manager of the time share plan shall be primarily liable for the payment of real property taxes due on the time share units under the plan manager's authority.