As a property owner in Lincoln County, you should know what is expected in reference to the payment of your property taxes. The following guide may assist you in understanding the system.
Property Taxes are mailed from our office mid November. The first half or full amount is due by January 1st with the 2nd half due by April 1st. If the first half is not paid the penalty starts January 15th and the full amount is required.
INFORMATION ABOUT THE TREASURER'S OFFICE.
The County Treasurer is an elected constitutional officer with a four-year term whose primary function is to collect taxes certified by the County Assessor from the assessment valuations placed on real estate, personal property, and public utilities within Lincoln County.
The Treasurer disburses the moneys to the county, cities, towns and schools according to levies approved by the Lincoln County Excise Board. The County Treasurer is the official custodian of all funds for the County and Treasurer for schools and vo-tech institutions that do not employ their own treasurer.
Warrants and vouchers for all Lincoln County departments are registered and maintained through the Treasurer's office.
Tax collections are balanced on a daily, monthly, and year-to-date basis, which allows the investment of funds to be made with more accuracy. Special assessments, such as sewer, water, weed, cleaning, paving, and nuisance abatement taxes that are originally assessed by cities and towns within Lincoln County are certified to the County Treasurer for collection once they become delinquent. Special Assessments are placed as lien on the real estate property account of the taxpayer.
The Treasurer's office also manages Lincoln County-owned property acquired at annual sales of real estate for delinquent taxes. The Treasurer also may sell these pieces of property, upon approval of the Board of County Commissioners.
The Treasurer's office makes every effort to ensure the correctness of this web site. Any error contained herein does not constitute a waiver of tax amounts by or for the Lincoln County Treasurer's office or the Taxpayer.