Any personal property which is the subject of a jeopardy assessment hereunder shall remain on the regular tax roll, and no taxpayer or personal property shall be relieved from the tax thereafter assessed thereon, but the treasurer upon receiving the regular tax roll of 1 or more of the units on whose behalf such a jeopardy assessment was made shall credit any amount collected in satisfaction of the jeopardy tax against the regular tax and shall thereupon transfer such sums from the jeopardy tax account to the tax funds of the unit or units for which the jeopardy assessment was made. If the entire jeopardy tax is collected, then each taxing unit on whose behalf the jeopardy tax was assessed shall first receive an amount equal to the jeopardy tax assessed for it or its regular personal property tax, whichever is less, and the balance, if any, shall be divided among those units whose regular personal property tax was not thereby fully paid, in the same proportion as the jeopardy tax of each bears to the total jeopardy tax of all the units sharing the balance. If less than the full amount of the jeopardy tax was collected, each unit on whose behalf the jeopardy tax was assessed shall be paid in the proportion that its jeopardy tax bears to the entire jeopardy tax assessment, but no unit shall be paid a sum in excess of its regular personal property tax. Upon payment of all regular personal property taxes owed to all units in whose behalf a jeopardy assessment was made, the balance collected in satisfaction of such jeopardy tax remaining in the treasurer’s hands shall be paid over to the taxpayer. The balance of any regular personal property tax remaining unpaid shall be collected in the same manner as are other personal taxes.