First half due by December 20th - a 2% late charge will be added to the first half if not paid by December 20th. Interest will start accruing January 1st with a rate of 12% annually.

Second half due by June 20th - a 2% late charge will be added to the second half if not paid by June 20th. Interest will date back to January 1st with a rate of 12% annually.

Late personal taxes, manufactured housing or leased land taxes that are not paid on or by the 20th are considered delinquent. The entire amount of taxes must be paid in full; the 2nd installment option is no longer available.

When any part of a personal property, manufactured house and/or a structure on leased land tax becomes delinquent, a Warrant of Distraint is issued to the Canyon County Sheriff for the collection of taxes.