Except as otherwise provided in this Section, within sixty (60) days of receipt of each registration form, the County Clerk shall compute the tax due, as provided in Section 36–2‑2, and certify the tax to the County Treasurer who shall mail the tax bill to the owner of such manufactured home at the time he receives the certification or the annual billing date, whichever occurs later. If the registration form is accompanied by a receipt for privilege taxes paid in Illinois for the current tax year, no further privilege tax shall be imposed for the remainder of the current tax year. If the manufactured home is initially harbored after the annual liability date, as provided in Section 36–2‑2 of this Article, the County Clerk shall reduce such tax one-twelfth (1/12) for each month that has passed since such annual liability date. A manufactured home harbored after the first day of such month shall be considered to have been harbored for the entire month for the purposes of this Section. Thereafter, the County Clerk shall compute such tax as the first day of June of each year and certify the tax to the County Treasurer. Such tax shall be due and payable to the County Treasurer within sixty (60) days after the Treasurer mails the tax bill to the address of record. The County Treasurer shall distribute such taxes to the local taxing districts within the boundaries of which such manufactured homes are located, in the same proportion as the property taxes collectible for each such taxing district in the prior year.