The Tax Department receives the assessment and tax roll from the County Assessor in October each year and is responsible for the mailing of tax statements and the subsequent processing of payments.
Tax revenue is turned over to the County Treasurer for distribution to the taxing districts.
In the event of non-payment of taxes by the statutory due date, the department is responsible for computing interest, mailing notices, filing tax warrants, initiating collection activity, and foreclosure proceedings. Foreclosure proceedings, the process used to enforce collection of taxes on real property, begin with the mailing of delinquent notices on those real accounts that are three full years delinquent, followed by foreclosure letters mailed both regular first class and certified return receipt. A listing of accounts that are not paid prior to August 16th is then published in a newspaper of general circulation in the County. Legal Counsel handles the filing of the foreclosure judgment and decree. After judgment and decree is filed, anyone with an interest in the property has two years to redeem the property.