Delinquent Tax Notices are Mailed
(Interest fee is 1%
Yearly Assessment Changes
Second request Notice Mailed for Business Personal Property Returns

Newspaper ad is run 3 weeks announcing
property going up for
TAX SALE
Tax Liens levied on unpaid Business
Personal Property

TAX SALE

Valuation Notices Mailed
Informal Appeals Begin
(month varies annually)

Valuation Notices Mailed
Informal Appeals Begin
(month varies annually)

Board of Equalization Meets
Business Personal Property Returns are Mailed
"Reclaim Forms" Mailed
"Tax Bills" Mailed

Lien Date October 1st
(of each calendar year)
Tax Collection Process Begins
Manufactured Homes Due
Claims for 65+ & Disability Exemptions Accepted

The following must be applied for/returned by
December 31st of each calendar year:

Business Personal Property Returns
Current Use Applications
Industrial Development Board Abatements
Homestead Exemptions
65+ or Disability Exemptions
also
DEADLINE TO PAY TAXES without PENALTY