January

DATE FUNCTION STATUTE
January 1 Lien for current year taxes attaches 39-1-107
Every 4 years File Oath with Clerk & Recorder
As soon as practical after January 1 Mail Tax Statements 39-10-103
Tax collection for removed or dissipated personal
property applicable		 39-10-113(1)
Personal Property taxes collected in advance – refund
over collection / abate under collection		 39-10-113(3)
Board of County Commissioners approval of banks for county deposits 30-10-708
Cancel uncollectible personal property and/or mobile home taxes over one year delinquent 39-10-114
Apply prepayments collected
Calculate percentages of apportionment to distribute specific ownership tax 42-3-107(24)
Calculate tax increment finance
(not every County has this)
No Later Than January 10 Tax Warrant certified to Treasurer 39-5-129
Not later than January 15 Deliver to the Clerk & Recorder a copy of tax sale certificates and Treasurer’s Deeds issued to the County – Post the lists for no less than 30 days 39-11-139
Submit 4th Quarter Gift report to Secretary of State 24-6-203
January 15 Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and Property Taxes)		 43-2-202(3)
January 31 1099-Int must be furnished to recipients
File Public Trustee Fourth Quarter report to BoCC 38-37-104(3)

February

DATE FUNCTION STATUTE
Prior to February 28 Board of County Commissioners publishes
semiannual financial statement within 60 days of December 31		 30-25-111(2)
Last day of February Deadline for first half tax payments 39-10-104.5
On or before
February 28		 1096 Summary Report of 1099’s due to IRS
No Later than March 1 Prepare and submit Senior/Veteran Exemption file to Dept of Local Affairs 38-37-104(3)
No Later than March 1 Prepare and submit the Amount of Loss of Personal Property Revenue to Property Tax Administrator 39-3-119.5(3)

March

DATE FUNCTION STATUTE
March 24 Distribute property tax collections (School Districts
Only)		 39-10-107(3)

April

DATE FUNCTION STATUTE
No Later than April 15 Submit 1st Quarter Gift report to Secretary of State 24-6-203
No Later than April 15 Receive Personal Property Exemption and Senior/Veteran Exemption Payments from State Treasurer – Distribute before end of month 39-3-119.5(3
April 15 Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and
Property Taxes)		 43-2-202(3)
April 30 Deadline for full tax payments 39-10-104.5
File Public Trustee First Quarter report to BoCC 38-37-104(3)

May

DATE FUNCTION STATUTE
May 24 Distribute property tax collections (School Districts Only) 39-10-107(3)

June

DATE FUNCTION STATUTE
June 15 Deadline for second half tax payments 39-10-104.5
As soon as practicable after June 15 Mail delinquent tax statements for personal property 39-10-109
After June 15 but no later
than September 1		 Mail delinquent statements for real estate and severed
mineral rights taxes, special assessments, etc		 39-11-101
June 24 Distribute property tax collections (School Districts Only) 39-10-107(3)

July

DATE FUNCTION STATUTE
On or before July 1 Supplemental report from County Assessor for property destroyed by natural causes.
Verification by Treasurer due within 30 calendar days after receipt.
Report to State Treasurer as soon as practicable.
39-1-123
During the month of July Board of County Commissioners selects newspaper in
which delinquent tax list is published		 39-11-105
Endorsement letters to Certificate of Purchase holders
– suggested mailing 15-30 days after delinquent statements		 39-11-119
Endorse County held liens before publishing current tax lien sale list
No Later than July 15 Submit 2nd Quarter Gift report to Secretary of State 24-6-203
July 15 Road and Bridge apportionment to municipalities
( Some Counties distribute this monthly in addition to collected SO and
Property Taxes)		 43-2-202(3)
File Public Trustee Second Quarter Report to BoCC 38-37-104(3)

August

DATE FUNCTION STATUTE
 August 10 Report Personal Property taxes abated to Department of Revenue 39-10-114(3)
August 25 Create report of abatements, refunds, and cancellations from August 1 of the
prior year – File with the Division of Property Taxation and supply a copy to the Assessor		 39-10-114(3)
Prior to August 29 Board of County Commissioners to Publish semiannual financial statement
within 60 days of June 30		 30-25-111(2)

September

DATE FUNCTION STATUTE
September 2 Unclaimed Funds – Not more than 120 days prior to Nov 1 reporting, mail written notice to the apparent owner’s last-known address
38-13-110(5)
During the month of September Publication of delinquent taxes for Personal Property and Mobile Homes 39-10-110
30 days prior to close of redemption period Notify the owners of mobile homes and any lien holders that a certificate of ownership may be issued 39-10-111.5(6)

October

DATE FUNCTION STATUTE
At least 10 days prior
to Tax Sale		 Notify owners of real estate coterminous with delinquent severed mineral rights of imminent tax lien sale
39-11-150
On or before
November 1		 Transfer unclaimed funds
38-13-112
October 2 Delinquent personal property and mobile homes are now
subject to distraint, seizure, and sale		 39-10-111
On or before October 15 Submit 3rd Quarter Gift report to Secretary of State 24-6-203
October 15 Road and Bridge apportionment to municipalities
(Some Counties distribute this monthly in addition to collected SO and
Property Taxes)		 43-2-202(3)
At least 10 days before publication Deliver delinquent tax list of real estate, mineral
rights, and special assessments to publisher		 39-11-106(2)
At least four weeks before your tax lien sale Advertise delinquent real estate taxes & post printed
notice in office		 39-11-102
Deliver Affidavit of Posting of Delinquent Tax List to the Clerk & Recorder 39-11-103
On or before second Monday in December Real estate tax lien sale 39-11-109
File Public Trustee Third Quarter Report to BoCC 38-37-104(3)

November

DATE FUNCTION STATUTE
Office Policy Defined Year-end deadline date for receipt of
Certified Special Assessments
At least ten days before tax lien sale Notify owners of real estate coterminous with
delinquent severed mineral rights of imminent tax lien sale		 39-11-150
Within fourteen days of last publication
for tax lien sale		 Publisher of real estate tax lien sale advertising
provides Publisher’s Affidavit (statutory form) to Treasurer		 39-11-104
Furnish Board of County Commissioners a listing of
County held liens eligible for Treasurer’s Deed		 39-11-142
Report to the State a list of mobile homes sold at tax lien sale 39-11-114(3)

December

DATE FUNCTION STATUTE
No later than January 1 Destruction/Retention – Send Certificate of Records Disposal to State Achieves
(Every 2 years after 2005)
24-80-103
Report real estate tax lien sale certificates 30 years or older that are held by County for a resolution for the BOCC to void and the Treasurer to cancel them 39-11-142
Cancellation of real estate tax lien sale certificates
not held by the County and 15 years old		 39-11-148