Down here in the Kenai Peninsula the Aircraft and boat property taxes are strange in how they bill you.
Around November they send out a form asking where the plane will be on January 1 of the following year and if the plane was inside the borough for more than 90 day of the year prior to January 1.
Then the following May or June they send you the bill, for what was essentially the previous year, based upon the form they sent 6 months before.
So I sold a plane the first week of January, but it was after the 1st so I got the bill for it in June. Then I bought another Plane in mid March, and the previous owner also got a bill in the summer.
So I paid mine, thinking it was for the new plane. Meanwhile the previous owner also got a bill and thinks it is for the current year and that I should pay it off.
It took two days of calling the Borough Assessor just to figure out what the heck I had paid and who owed whatever on the new plane. And of course nobody else will believe how they are billing unless you put them on a conference call.
I really wish they would just ask who owned the darn thing as of Dec 31 and then send out a bill in January clearly saying it was for the previous year. Months of delays just confuse buying and selling parties and cause bad blood.