The tax collector is responsible for the collection of ad valorem property taxes for Polk County and the six fire districts located within the county. The office also collects ad valorem property taxes for the city of Saluda and town of Columbus. Tax laws are determined by the North Carolina Legislature and apply to all 100 counties in the state. Annual tax rates are determined by the Polk County Board of Commissioners, as well as the towns of Columbus, Tryon, and Saluda. The tax rates are set in June of each year in preparation for the tax bills which become available each July. For information about tax bills, tax rates, payments, or receipts please select from the following:
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