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Linebarger reports 2024 delinquent-tax collections, outlines process for Smith County

Smith County Commissioner's Court
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Summary

Linebarger presented a year-end delinquent-tax collection report to Smith County commissioners, citing $2.1 million collected in 2024, a 29% increase in the 2023 turnover, and an emphasis on payment agreements and targeted mailings to recover small-balance accounts.

Jim Lambeth of Linebarger, a law firm contracted by Smith County to collect delinquent property taxes, told the commission’s court on Jan. 21 that the firm collected about $2.1 million in delinquent taxes in calendar year 2024 and that the 2023 turnover to the firm totaled $2,230,677 — a 29% increase from 2022.

Lambeth said the firm begins collection work before formal turnover dates by monitoring potential business personal property delinquencies early in the year, and that the office combines data purchases, skip-tracing and repeated mailings to locate and notify taxpayers. “We want to know where they moved to, where they’re connecting their utilities, where their driver’s license…

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