When are real
property taxes due?
Real property taxes are due December 31. The first half of the tax
becomes delinquent on the following May 1 and the second half becomes
delinquent on September 1.
When are
personal property taxes due?
Personal property
taxes are due December 31. The first half of the tax becomes delinquent on the
following May 1 and the second half becomes delinquent on September 1.
On the due date,
the taxes become a first lien on all personal property you own. If the taxes
are not paid, any personal property you own, whether taxable or not, is subject
to seizure in order to satisfy the lien.
What if the day taxes are due falls on a weekend, such as September 1st, 2007?
Statute 77-204 states taxes will become delinquent on September 1. Statute 77-207 states "All delinquent taxes shall draw interest from the date they become delinquent". Statute 49-1203 states "If the date for making any any payments falls upon a Saturday, Sunday, nonjudicial day , or legal holiday, such filing or payment shall be consisdered timely if performed in person or postmarked on the next business day."