TREASURER'S CALENDAR
DATE |
FUNCTION |
STATUTE |
January 1 |
Lien for current year taxes attaches | 39-1-107 |
Tax collection for removed or dissipated personal property applicable |
39-10-113(1) | |
| As soon as practical after January 1 | Mail Tax Statements | 39-10-103 |
| Mail Tax Deferral Notices | 39-3.5-108 | |
| 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 personal property taxes over one year delinquent; Cancel uncollectible mobile home taxes over one year delinquent | 39-10-114 | |
| No Later Than January 10 | Tax Warrant certified to Treasurer | 39-5-129 |
| Report prior year’s collections to taxing entities | 39-10-107(4) | |
| January 10 | Distribute specific ownership and property tax collections | 42-3-107(24) 39-10-107 |
| Not later than January 15 | Post list of tax sale certificates and Treasurer’s Deeds | 39-11-139 |
| January 15 | Road and Bridge apportionment to municipalities | 43-2-202(3) |
| January 16 | Current year prorated collections for mobile homes leaving county applicable |
39-5-205 |
During the month |
Calculate percentages of apportionment to distribute specific ownership tax | 42-3-107(24) |
DATE |
FUNCTION |
STATUTE |
| February 10 | Distribute specific ownership and property tax collections | 42-3-107(24) 39-10-107 |
| Prior to February 28 | Board Publishes semiannual financial statement |
30-25-111(2) |
| February 28 |
Deadline for first half tax payments |
39-10-104.5 |
DATE |
FUNCTION |
STATUTE |
| March 10 | Distribute specific ownership and property tax collections | 42-3-107(24) 39-10-107 |
| March 24 | Distribute property tax collections (School Districts Only) |
39-10-107(3) |
DATE |
FUNCTION |
STATUTE |
| April 1 | Deadline for property owners to file tax deferral applications with Treasurer |
39-3.5-102 |
| April 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| April 15 | Road and Bridge apportionment to municipalities |
43-2-202(3) |
| April 30 | Deadline for full tax payments |
39-10-104.5 |
DATE |
FUNCTION |
STATUTE |
| May 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| May 24 | Distribute property tax collections (School Districts Only) |
39-10-107(3) |
DATE |
FUNCTION |
STATUTE |
| June 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| 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 |
| 15 days after mailing delinquent statements |
Subsequent year’s delinquent taxes endorsed onto real estate tax lien sale certificates of purchase |
39-11-119 |
| June 24 | Distribute property tax collections (School Districts Only) |
39-10-107(3) |
| June 30 | Personal property tax report to Department of Revenue |
39-22-124(I)(A) |
DATE |
FUNCTION |
STATUTE |
| During the month of July |
Board of County Commissioners selects newspaper in which delinquent tax list is published (recommended time) |
39-11-105 |
| July 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| July 15 | Road and Bridge apportionment to municipalities |
42-2-202(3) |
DATE |
FUNCTION |
STATUTE |
| August 10 | Report Personal Property taxes abated to Department of Revenue |
39-10-114(3) |
| August 25 | Report to Division of Property Taxation and copy to the Assessor of abatements, refunds and cancellations from September 1 of previous year |
39-10-114(3) |
| Prior to August 29 | Board to Publish semiannual financial statement |
30-25-111(2) |
DATE |
FUNCTION |
STATUTE |
| September 1 | Personal Property tax info to Assessor for state rebate |
39-22-124 |
| September 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| During the month of September | Publication of delinquent taxes for Personal Property and Mobile Homes |
39-10-110 |
DATE |
FUNCTION |
STATUTE |
| October 2 | Delinquent personal property and mobile homes are now subject to distraint, seizure, and sale |
39-10-111 |
| October 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| October 15 | Road and Bridge apportionment to municipalities |
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 |
| Affidavit of posting of delinquent tax list to Clerk & Recorder |
39-11-103 |
DATE |
FUNCTION |
STATUTE |
| November 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| 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 |
DATE |
FUNCTION |
STATUTE |
| Before the end of the year | Commissioners make arrangement for elected officials bonds |
24-13-105 |
| On or before second Monday in December |
Real estate tax lien sale |
39-11-109 |
| December 10 | Distribute specific ownership and property tax collections |
42-3-107(24) 39-10-107 |
| Disposition of real estate tax lien sale certificates held by County - report to Board of County Commissioner for decision (Report certificates 30 years or older to BOCC to void and Treasurer to cancel) |
39-11-142 | |
| Cancellation of real estate tax lien sale certificates not held by the County and 15 years old |
39-11-148 |
