The first half payment is due in the treasurer s office by February 28. The second half payment is due by June 15. If you pay your taxes in a lump sum, the payment is due by the last day of April. If your payment is late , a penalty interest is added to the tax amount. Real Property is considered to be permanently fixed in nature such as land, interest in the land, and improvements on the land.
Improvements are all structures, buildings, fixtures, fences, and water rights attached to the land.
Fixtures are items that were once movable chattels but have become physically incorporated in a building or affixed to land. Fixtures does not include machinery, equipment or other articles related to a commercial or industrial operation that are affixed to the real property for property utilization. Leasehold improvements are additions or remodeling permanently made by a lessee. These are considered fixtures and valued as real property. Mines, quarries, and minerals are real property including all rights and privileges connected with mines and quarries in and under the land and the minerals connected with it.