Jefferson County Online A part of the IAGenWeb and USGenWeb Projects Taxes

The owners of personal property, on the first day of January of each year, and the owners of real property on the first day of November of each year are liable for the taxes thereon.

The following property is exempt from taxation, viz.:

1. The property of the United States and of this State, including university, agricultural, college and school lands and all property leased to the State; property of a county, township, city, incorporated town or school district when devoted entirely to the public use and not held for pecuniary profit; public grounds, including all places for the burial of the dead; fire engines and all implements for extinguishing fires, with the grounds used exclusively for their buildings and for the meetings of the fire companies; all public libraries, grounds and buildings of literacy, scientific, benevolent, agricultural and religions institutions, and societies devoted solely to the appropriate objects of these institutions, not exceeding 640 acres in extent, and not leased or otherwise used with a view of pecuniary profit; and all property leased to agricultural, charitable institutions and benevolent societies, and so devoted during the term of such lease; provided, that all deeds, by which such property is held, shall be duly filed for record before the property therein described shall be omitted from the assessment.

2. The books, papers and apparatus belonging to the above institutions; used solely for the purposes above contemplated, and the like property of students in any such institution, used for their education.

3. Money and credits belonging exclusively to such institutions and devoted solely to sustaining them, but not exceeding in amount or income the sum prescribed by their charter.

4. Animals not hereafter specified, the wool shorn from sheep, belonging to the person giving the list, his farm produce harvested within one year previous to the listing; private libraries not exceeding three hundred dollars in value; family pictures, kitchen furniture, beds and bedding requisite for the family; but no person from whom a compensation for board or lodging is received or expected, is to be considered a member of the family within the intent of this clause.

5. The polls or estates or both of persons who, by reason of age or infirmity, may, in the opinion of the Assessor, be unable to contribute to the public revenue; such opinion and the fact upon which it is based being in all cases reported to the Board of Equalization by the Assessor or any other person, and subject to reversal by them.

6. The farming utensils of any person who makes his lifelihood by farming, and the tools of any mechanic, not in either case to exceed three hundred dollars in value.

7. Government lands entered or located or lands purchased from this State, should not be taxed for the year in which the entry, location or purchase is made.

There is also a suitable exemption, in amount, for planting fruit trees or forest trees or hedges.

When buildings are destroyed by fire, tornado or other unavoidable casualty, after being assessed for the year, the Board of Supervisors may rebate taxes for that year on the property destroyed, if same has not been sold for taxes, and if said taxes have not been delinquent for thirty days at the time of destruction of the property, and the rebate shall be allowed for such loss only as is not covered by insurance.

All property is subject to taxation. Every inhabitant of full age and sound mind shall assist the Assessor in listing all taxable property of which he is the owner, or which he controls or manages, either as agent, guardian, father, husband, trustee, executor, accounting officer, partner, motgagor or lessor, mortgagee or lessee.

Road beds of railway corporations shall not be assessed to owners of adjacent property, but shall be considered the property of the companies for purposes of taxation; nor shall real estate used as a public highway be assessed and taxed as part of adjacent lands whence the same was taken for such public purpose.

The property of railway, telegraph and express companies shall be listed and assessed for taxation as the property of an individual would be listed and assessed for taxation. Collection of taxes made as in the case of an individual.

The Township Board of Equalization shall meet first Monday in April of each year. Appeal lies to the Circuit Court.

The County Board of Equalization (the Board of Supervisors) meet at their regular session in June of each year. Appeal lies to the Circuit Court.

Taxes become delinquent February 1st of each year, payable, without interest or penalty, at any time before March 1st of each year.

Tax sale is held on first Monday in October of each year.

Redemption may be made at any time within three years after date of sale, by paying to the County Auditor the amount of sale, and twenty per centum of such amount immediately added as penalty, with ten per cent. interest per annum on the whole amount thus made from the day of sale, and also all subsequent taxes, interest and costs paid by purchaser after March 1st of each year, and a similar penalty of twenty per centum added as before, with ten per cent. interest as before.

If notice has been given, by purchaser, of the date at which the redemption is limited, the cost of same is added to the redemption money. Ninety days' notice is required, by the statute, to be published by the purchaser or holder of certificate, to terminate the right of redemption.