12/12/11 — Tax listings must be made by Jan. 31

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Tax listings must be made by Jan. 31

By Steve Herring
Published in News on December 12, 2011 1:46 PM

Residents who own real and/or personal property in Wayne County are required to list that property between Jan. 3 and 31 -- any listing made after that time will be subject to a penalty of 10 percent of the taxes levied.

City and county listings are made at the same time and failure to list property is a Class 2 misdemeanor.

The tax-listing period and schedule of values were part of Wayne County commissioners' consent agenda approved by a 5-1 vote Tuesday. Commissioner Steve Keen voted no, but did not specify what part of the consent agenda he opposed. Commissioner Jack Best was sick and did not attend the meeting.

Several years ago commissioners implemented a policy in which all real estate in the county is permanently listed and automatically charged to the owner of record as of Jan. l. As such, no listing has to be made on real estate unless improvements have been made on the property since Jan. 1 or the owner's address has changed.

Any improvements must be noted on the listing form or by talking with tax listers in the county tax office.

All businesses with property in the county on Jan. 1, must complete a return regardless of the location of the owner's residence or of the home office.

Instead of filing a return, all business firms must file the required business listing form from which the return will be taken. Caution should be taken to ensure that the returned values are identical or reconciled with those appearing in the state income tax return, tax officials said.

All business listing forms must be forwarded directly to the county Tax Department, located in the county courthouse annex, 224 E. Walnut St., or given to a list takers in the tax office.

All people residing in the county on Jan. 1, whether temporarily or not, are required to file.

Military personnel are required to file under legal or voting residence, and not wherever they might be stationed on Jan. 1. Civilian personnel at military bases who resided in the county on Jan. 1 are required to make a return as well.

People or businesses that own any tangible personal property -- such as machinery, fixtures and equipment, unlicensed vehicles, boats, motors, jet skis, wave runners, airplanes and mobile homes -- must file a return with a list taker or by mail.

A business operated by military personnel is taxable at the location of the business.