Taxes are due every year the first of October and are delinquent after the 31st of December.

The property must be listed and assessed in the Tax Assessor's Office after October I, but no later than December 31 each year. Failure to make an assessment by the 3rd Monday in January will result in a 10% penalty and fees being added to the tax bill. All business personal property is appraised by the Tax Assessor for taxes, based on the cost new and allowance for depreciation due to age.