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  County Treasurers and
Public Trustees

County Treasurer Calendar
(Updated 1/28/2003)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

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DATE FUNCTION STATUTE

JANUARY

   
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 of January

Calculate percentages of apportionment to distribute specific ownership tax

42-3-107(24)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

FEBRUARY

   
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

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

MARCH

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)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

APRIL

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

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE
MAY    

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)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

JUNE

   

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)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

JULY

   

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)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

AUGUST

   

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)

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

SEPTEMBER

   

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

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

OCTOBER

   

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

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

NOVEMBER

   

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

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

DATE FUNCTION STATUTE

DECEMBER

   
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

Jan  Feb  Mar  Apr  May  Jun  Jul  Aug  Sep  Oct  Nov  Dec

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