Tax bills are mailed soon after November 1. The first half is due by December 20. If the first half is not paid by then, it begins to accrue interest. If the first half is paid by December 20, the last half will be due by May 10 of the following year. Second half reminders are mailed around the first of May. Partial payments may be made at anytime. If total tax remains unpaid for three years on land and four years on residential land the property being taxed becomes subject to tax foreclosure suit by the court. The property then can be sold at public auction. Property owners of the property being sold at auction may not bid on these auctions.
PUBLICATION OF DELINQUENT REAL ESTATE TAXES:
Prior to current year delinquent taxes being put in the delinquent records of the Lincoln County Treasurer, they are published in the official county newspaper (as designated by the Board of County Commissioners) for three consecutive weeks in August in accordance with the provisions of K.S.A. 79-2301 to 79-2323a.