880.02 DUE DATE; RECEIPT.
   The tax levied in Section 880.01 shall be due and payable on May 1 of each year. Upon the payment thereof by any person to the Clerk-Treasurer, such Clerk-Treasurer shall give a receipt therefor, properly dated and specifying the person paying, the name of the fire insurance company, corporation or association, the amount and for what time the tax is paid.
(1958 Code § 25.12)