(A) It shall be the duty of every owner or keeper of a dog which is 6 months or more of age to list the dog for taxes at the same time and place that other personal property is listed.
(B) In listing a dog as provided in division (A) above, the owner or keeper shall state the dog's breed, age, markings and sex, and if the dog be a female, whether spayed or not spayed.
(Prior Code, § 4-8)