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The county doesn't care who pays the property tax on leased motor vehicles as long as it is paid. If the tax is not paid on time, the county tax collector will issue a block. If a vehicle receives a block, the registration cannot be renewed again until the taxes, plus interest, have been paid. Registration can only be renewed on a blocked vehicle, after a paid tax receipt has been presented to the DMV. Check your lease to see who is responsible for the yearly property tax payment, tag renewal and vehicle safety/emission inspection fees. It will be indicated in the signed lease agreement.