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-14- <br /> C. Processes abatements and issues abatement certificate only when notified to do so <br /> by Assessing Board. <br /> D. Issues special warrant if property owner requests to prepay apportioned assessment <br /> in full or in part. <br /> IV. Tax Collector <br /> A. Mails assessment notices. <br /> B. Certifies unpaid/unapportioned assessments to Assessors for addition to annual real <br /> estate tax. <br /> C. Has same powers and duties with respect to collection of assessments as with real <br /> estate taxes. <br /> V. Property Owner <br /> A. Has no personal liability for assessment which is a lien on property. <br /> B. Pays bill in full without interest within 30 days of commitment or <br /> C. Requests apportionment of unpaid assessment and pays annual installments, with <br /> interest, until assessment paid in full. <br /> D. May file application for abatement with Assessing Board. <br /> E. May appeal denial of abatement to Superior Court or County Commissioners. <br />