Why is the old owner’s name still appearing on my tax bill?

The name on the tax bill is the recorded owner (s) as of January 1st for the upcoming fiscal year.  If a property is sold between January 2nd and December 31st the first name on the tax bill will be the old owner and the second line is shown as “C/O” the new owner.  The new owners name will not be on the first line until the tax bills are mailed for July 1st.