The property tax cycle begins with the assessor’s office appraising property for taxation purposes. Once the assessor has completed this process, the assessment roll is electronically transferred to the auditor division which calculates the bills based upon the tax rates and special assessments such as the solid waste fee and water district fees. The treasurer-tax collector division receives the tax roll and bills the owner of the property being taxed. This office collects all property taxes for real estate, homes, commercial property, boats, mining claims and business equipment.
As payments are made, the treasurer-tax collector division keeps track of the payments and whether the payments are made on time. If the taxes are not paid for five years on secured property (property with land included), the treasurer-tax collector division must conduct a public auction to sell the property and recover the taxes that are due.