[Brief Explanation Video on bottom of page]
Property tax is collected on any property owned by a person or business for the purpose of funding roads, public safety, and other operations performed by local Government.
Each taxing district within the county must certify a tax levy and special assessments to the Auditor-Treasurer's Office. The Auditor-Treasurer's Office tabulates all of the levies and special assessments and then calculates the amount of real estate, personal, and mobile home tax that will be paid by each property owner in the county based on the valuations certified by the County Assessor. Upon completion of the calculation of the tax, statements are distributed to all taxpayers indicating the amount of tax due and the due dates for payment of these taxes.
After each tax deadline the Auditor-Treasurer's Office must reconcile all collections for accuracy and pay out to each taxing district their appropriate share of the taxes collected. State Statutes specify when these payments must be made.
Property taxes that have not been paid to the county at the end of the tax collection year are considered delinquent. A list of delinquent taxpayers is published in the official county newspaper each year.