Taxes are due on November 30th of each year, unless that date falls on a weekend or holiday. A US postal service postmark is an acceptable form of proof of on time payment. The last two weeks of November are very busy, so early payment at our office or use of the Postal Service is encouraged.

Taxes become delinquent on December 1st. Delinquent taxes are assessed a penalty of $10.00 minimum or 2.5% of the tax, whichever is greater per parcel. The penalty will be reduced to the greater of 1% or $10.00 minimum if all delinquent taxes and the penalty are paid on or before January 31. In addition, interest is charged against any outstanding balance due beginning on February 1st retroactive to January 1st, and continuing until taxes are paid in full. The interest rate varies from year to year, and is set by State Statute. Properties on which taxes are not paid for (5) five years are eligible for tax sale. UCA 59-2-1331.

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