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. Julius received the annual tax bill for $2,900. The couple purchased the home on October 6.Identify the tax issue or issues suggested by the situations, and state issue in the form of a question.