As the year comes to a close, LincolnCounty Tax Assessor/Collector Nancy Jordan is reminding residentsto pay their property taxes for the 2011 year.

    Jordan, who will retire in a month after 12 years in her currentposition, said Wednesday property tax notices were mailed out tocitizens on Nov. 3, and that most values have remained thesame.

    “The amount someone owes on property taxes will depend on where aperson lives in the county, specifically which school district theylive in,” Jordan said.

    The changes represent a school millage rate increase approved inSeptember by the Lincoln County Board of Supervisors. The schoolrate increased from 50.50 mills in 2010 to 51.72 this year becauseof an assessed value decrease.

    Jordan, whose office also collects property taxes for the city,explained the assessed value is 15 percent of a property’s truevalue. Property taxes are determined by multiplying the assessedvalue by the millage rate.

    The total number of tax notices mailed out on Nov.3 was 20,220,Jordan said. Counts on the number of tax notices that have alreadybeen paid as of Wednesday were not available.

    “However, we’ve been collecting several so far,” Jordan said.”There have been no complaints or anyone challenging theirnotices.”

    The deadline every year to pay property taxes is Feb. 1 to avoiddelinquency. After that, an additional 1 percent penalty is addedeach month until the taxes are paid.

    If delinquencies still exist by the first Monday in August 2012,which is Aug. 6, those properties go to the land sale.

    “A lot of people like to go ahead and get theirs paid in 2011 sothat they can file it on their tax returns for this year,” Jordansaid.

    At the land sale, all delinquent properties are up for grabs in anauction. Original landowners whose property is sold will have twoyears to buy back their property by paying the delinquent taxamount plus a 1.5 percent interest penalty per month.

    Buyers at the land sale whose purchases are redeemed by originallandowners will be refunded the tax amount plus the 1.5 percentpaid.

    On another tax-related note, Jordan had a reminder for people withdelinquencies on mobile home taxes.

    “Unpaid mobile home taxes for 2011 will be turned over to justicecourt this week,” she said.

    Jordan explained summonses will be issued to those individuals whoare delinquent in their mobile home taxes, ordering theirappearance at justice court.