Property Taxes

On the third Monday in July - the board of supervisors or assessment appeals board meets for the purpose of equalizing assessments. After assessments the tax rate is then fixed in accordance with budgetary needs.

On November 1 - the first installment of the taxes for the current tax year becomes due and payable; however, both installments may be paid at this time.

On or before December 10 - first installment of current taxes must be paid and is delinquent if not paid. 10% penalty attached to unpaid first installment.

On February 1 - the second installment of current taxes become due. (The second installment may not be paid if the first installment is delinquent).

On or before April 10 - the second installment must be paid and is delinquent if not paid. 10% penalty attaches to the unpaid second installment.

On or before June 8 - the tax collector publishes the tax delinquency list.

no later than June 30 - real property with delinquent taxes will be "sold to the state" (this is a book transaction). This is the commencement of a five year period in which to redeem the property by paying all delinquent taxes.

If not redeemed within five years after the first "sale to the state", a tax deed may be issued, and absent fatal effects, the actual title to the property passes.