12/26/12 — Tax listing starts Jan. 1

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Tax listing starts Jan. 1

By Steve Herring
Published in News on December 26, 2012 1:46 PM

The tax-listing period for Wayne County residents begins Jan. 1 and ends Jan. 31 when people residing in the county on Jan. 1, whether temporarily or not, are required to make a return.

"That is time to list anything that you have that should be listed," said Wayne County Tax Administrator David Ward. "That includes any type of personal property -- boats, mobile homes, business personal property, farm machinery and equipment, personal property that is really considered business. Anything you have like that, you are supposed to list during the month of January.

"If you had something, and listed it last year, you should get an abstract listing form from us this year. They will go out right at the end of December when they are mailed. By the first week of January you should have a form, if you listed something last year. If not, call us."

Late listings are subject to a penalty equal to 10 percent of the total taxes due.

People may also come into the tax office where staff will be available to assist with the listing, Ward said. People who received a form are asked to bring it with them.

The tax office is located on the first floor of the Wayne County Courthouse Annex. It will be closed Jan. 1 for the New Year's Day holiday.

All real estate in the county is permanently listed and is automatically charged to the owner of record on Jan. 1. As such, no return is required on real estate, unless it has changed.

"If you have made any changes, or improvements to your real estate you are supposed to report those to us in January," Ward said. "That could be anything.

"If you did remodeling at your home. If you added on a deck, or put on a carport, a garage, or added an addition to your house, or even a free-standing garage or storage building. Any kind of changes you make, you are supposed to report those to us in January."

On the flip side, if something was torn down or eliminated, that should be reported as well, said Assistant Tax Administrator Alan Lumpkin.

A return also is required if the owner's address has changed since Jan. 1.

In lieu of filing a return, all business firms must file the required business listing form from which the return will be completed.

All business listing forms must be forwarded directly to the tax department or deposited with the list takers. All business firms with property in the county on Jan. 1, must make a return regardless of the residence of the owner, or of the home office.

All individuals residing in the county on Jan. 1, whether temporarily or not, are required to make a return here.