(a) In addition to the assessment and registration above provided for, whenever a dog either is acquired or becomes six months of age after the assessment of personal property of the owner, keeper or harborer thereof, the owner, keeper or harborer of such dog shall, within days after the acquisition or naturation, register the dog with the Assessor and pay the head tax thereon unless the prior owner, keeper or harborer pays the head tax.
(b) The Assessor shall be allowed to keep ten percent (10%) of all tax collected and shall turn ninety percent (90%) back to the Municipality.
(c) A certified copy of this order shall be mailed to the Assessor of Tyler and Wetzel Counties by the Recorder.
(Passed 9-17-81.)