The Lincoln County Collector of Revenue is the elected official responsible for collecting current and delinquent property taxes for the county and various political subdivisions within the county which have authorized property tax levies.
The collector is responsible for the accounting of collections for tax entities such as state, county, ambulance, hospital, SB-40, L.C. Health CTR., schools, cities, and fire districts. The collector also collects drainage, NID’s and merchant license fees.
By law, the collector must use any legal means to collect delinquent taxes. The collector’s office provides services relating to processing tax payments from escrowed accounts held by mortgage holders on behalf of real estate owners. Primary tax records are maintained and held for public use within the collector’s office.