Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.
A local government levies an annual real property tax on the personal residence located at 123 Maple Drive. This tax is assessed on a calendar year basis, and the homeowner must pay the tax before December 31. In November, Mr. and Mrs. J received the annual tax bill for $2,900. The couple purchased the home on October 6.