• As a property owner in Carter County, you need to know what is expected in reference to the payment of your property taxes. The following guide will assist you in understanding the system.

• The County Treasurer is an elected constitutional office with a four year term whose primary function is to collect taxes certified by the County Assessor from the assessment valuations placed on real estate, personal property, and public utilities in Carter county.

• After collection, the Treasurer disburses the moneys to the county, cities, towns and schools according to budgets approved by the County Budget Board. The County Treasurer is the official custodian of all funds for the County and Treasurer for schools and vo-tech institutions that do not have their own treasurer. All warrants and vouchers for all County departments are registered and maintained through the Treasurer's office.

• Tax collections are balanced on a daily, monthly and year to year basis, which allows the investment of funds to be made with more accuracy.  All special assessments, such as sewer, water, weed, cleaning, paving and nuisance abatement taxes that are originally assessed by cities and towns in the County are certified to the County Treasurer for collection after they have become delinquent. They are placed as lien on real estate property account of the taxpayer.

• The Treasurer's office also manages County owned property acquired at annual sales of real estate for delinquent taxes. The Treasurer also may sell these pieces of property, upon approval of the Board of County Commissioners.