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 |
| On or before December 15 |
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 |
| 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 |