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INDIAN RIVER COUNTY, FLORIDA <br />NOTES TO FINANCIAL STATEMENTS - CONTINUED <br />Year Ended September 30, 1991 <br />3. Property Tax Revenues: <br />Property tax revenues recognized for the 1990-91 fiscal year were levied in October, <br />1990. Virtually all unpaid taxes are collected via the sale of tax certificates <br />prior to fiscal year end, therefore, there were no material taxes receivable at <br />fiscal year end. <br />Key dates in the property tax cycle (latest date where appropriate) are as follows: <br />Revenues for Fiscal Year <br />Ending September 30, 1991 <br />Date of lien <br />January <br />1, 1990 <br />Assessment roll certified <br />June 27, <br />1990 <br />Property taxes levied <br />October <br />31, 1990 <br />Beginning of fiscal year for <br />which taxes have been levied <br />October <br />1, 1990 <br />Tax bills rendered <br />October <br />31, 1990 <br />Property taxes payable: <br />Maximum discount <br />November <br />30, 1990 <br />Delinquent <br />April 1, <br />1991 <br />Tax certificates sold on <br />unpaid property taxes <br />May 28, <br />1991 <br />B-25 <br />