New Owners

State law requires that property taxes be listed in the name of the legal owner of record, which is the individual or entity that owned the property as of the January 1 prior to the beginning of the tax year.  This office recognizes, however, that properties are bought and sold every day, and we make great effort during the entire tax collection process to send copies of all bills and correspondence to new owners, although we are required by statute to send the original bill to the owner of record.  It would be incumbent upon all new owners, however, to make sure that they are in possession of a current tax bill.  

Failure to receive a bill does not in any way diminish the responsibility for payment of that bill.