The tax office is charged with maintenance of the tax roll, as created by the County Trustee; collection of the tax, as assessed by the County Property Assessor, and as levied by the Board of Commissioners. Property tax is assessed on real property, business personal property, and mixed use property.
The tax book shall be maintained and adjusted as directed by the Assessor’s office. When the tax roll is complete, the tax office mails notices to the address listed on the tax roll. Property taxes become due and payable on October 1 and delinquent on March 1 of the following year. Penalty and interest of 1 ½ % per month will accrue on the 1st day of March and will be added the 1st day of each succeeding month, until paid. After one year of delinquency, the tax office will turn over the unpaid tax to the County Tax Attorney for collection.