Various: Motor Vehicles 30%; Commercial & Industrial M&E 25%; Property Not Elsewhere Listed 30%

All other property not elsewhere classified - M&E no longer used for commercial purposes must be assessed a local market value that can be documented.

1) M&E $1500 or less when new. Must pass RCN calculation. Should be listed separately.

2) any M&E purchased or leased acquired after June 30, 2006 for expansion or creation as listed below; or equipment that has been transported into the state for Expansion of an Existing Business or creation of a new business is expressly exempt from taxation.

1-Mar Real Property; May Business Personal Property

May file protest 30 days after value notice (BPP); May meet informally with the County Assessor; Taxpayer may appeal Hearing determination with the Small Claims Divisions 30 days from the date of informal decision.

Real Estate and Personal Property Taxes are due and payable on or
before December 20th, first half may be due at that time; second half tax is due by May 10th of the following Year. Personal Property becomes due and payable in full if first half is not paid by December 20th.