| January 1 |
All taxable property is listed, valued and assessed for taxation in the name of the owner of record as of this date. Tax lien established. |
| March 1 |
Second installment of 2011 property tax due, payable May 10.
Taxpayers must file a listing of taxable personal property with County Assessor. |
| March (middle) |
2012 Assessment schedules mailed to taxpayers. Written objections must be filed with assessor within 30 days. |
| May 10 |
Last day to pay second installment of 2011 property tax without interest. |
| May21 |
All unpaid county taxes delinquent.
Treasurer produces delinquent tax roll and mails delinquent notices to taxpayers. |
| June 4 |
Deadline to file applications for Property Tax Relief. |
| June 22 |
Last day to pay delinquent taxes without advertising costs. |
| July 5 |
First advertising notice of tax sale. |
| July 12 |
Second advertising notice of tax sale |
| July 19 |
Final advertising notice of tax sale. |
| August 2 |
Tax Sale |
| August 7 |
County Commissioners levy taxes for the year 2012 |
| August 10 |
County Assessor certifies to State Board all county valuations and levies. |
| August 20 |
County Assessor computes taxes and delivers assessment roll to County Treasurer for collection |
| September 1 |
First half of 2012 property tax is due, payable November 10. |
| September 30 |
Department of Revenue issues refund to those qualified for property tax relief program |
| November 10 |
Last day to pay first installment of 2012 property taxes without interest. |
| December 31 |
Last day to pay entire 2012 property tax without interest charged on first |
