§ 101335 Assessment Collection On Tax Bills

• •Assessments must be listed separately on tax bills.
• •Assessments are collected at the same time as regular county taxes.
• •When a county collects assessments for a city, it may deduct reasonable collection costs before sending the balance to the city.

A homeowner receives a property tax bill that also includes a special assessment for a new sidewalk. The assessment amount is listed on its own line and the homeowner pays it at the same time as the regular property tax.

Because of this law, the assessment shows up separately on the bill and is collected together with the normal tax. If the county is handling the collection for the city, the county can first subtract the cost it spent sending out the bill, then send the remaining money to the city’s treasury.