| January
1 |
Date
real property is subject to taxation and valuation
for assessment purposes. |
| Also
first day to apply for Open Space assessment for following
year assessment. |
| February
15 |
Property
taxes can be paid on and after this date, based on
assessments from previous year. |
| March
1 |
Most
taxing district boundaries must be established to permit
levy for collection following year. |
| March
31 |
Applications
for exemption from property taxes must be received
by the Dept. of Revenue. |
| April
30 |
Personal
property report on standard form must be filed with
County Assessor. |
| May
1 |
Open
Space (farm and ag.) application deemed approved unless
Assessor notifies otherwise. |
| May
31 |
County
Assessor to have completed listing and placing of valuation
on all property. |
| June
1 |
Penalty
of 3 percent will be assessed on the amount of current
year's taxes delinquent on June 1. |
| July
1 |
Last
official date to file appeal to the Board of Equalization. |
| July
15 |
County
Boards of equalization meet in open session. |
| August
31 |
County
Assessor's shall be informed by Department of Revenue
of properties determined to be exempt from property
taxes. |
| Sept.
1 |
Department
of Revenue shall annually determine the indicated ratio
for each county. |
| Sept.
15 |
Assessors
certificate of assessed value to taxing districts. |
| October
6 |
Boards
of County Commissioners begin hearings on county budgets. |
| October
31 |
Last
day for payment of second half of taxes. |
| Nov.
30 |
Last
day for Boards of County Commissioners to certify to
County Assessors amount of taxes levied upon property
in County for County purposes. |
| Also,
governing body of each taxing district authorized to
levy taxes directly shall certify to County Assessor
amount of taxes levied for district puposes. |
| Dec.
1 |
An
additional penalty of 8 percent shall be assessed on
current year's taxes delinquint on Dec. 1. |
