(A) In cases where a tag is lost or destroyed, a duplicate will be issued by the Clerk-Treasurer upon proof of receipt showing the payment of the license fee for the current year and the payment of a fee as set by the Board of Trustees for such duplicate.
(B) Dog tags shall not be transferable from one dog to another, and no refunds shall be made on any dog license fee because of the death of the dog or the owner’s leaving town before the expiration of the license period.
(Prior Code, § 6-7A-1)