One of the primary responsibilities of the Rusk County Tax Assessor-Collector is to collect, record and disburse property taxes.
The Rusk County Appraisal District appraises property for ad valorem taxation for Rusk County and area taxing authorities.
When the certified tax roll is received from the Rusk County Appraisal District, the property values are loaded on the Tax Office's computer system. The certified tax roll and the tax rates adopted by each taxing jurisdiction are used to levy the current property taxes in October of each year. Tax statements are then generated and mailed to property owners and mortgage companies.
Current taxes that remain unpaid as of February 1 of the year following the year in which imposed are delinquent and are assessed penalty and interest. Taxes that remain delinquent on July 1 of the year in which they become delinquent may incur an additional penalty of up to 20% to defray costs of collection.
The Tax Office disburses the taxes to the various taxing entities for which it serves as collector.