Taxes are levied in Citrus County by the taxing authorities empowered to do so by the State Legislature. The value of each real estate and tangible personal property is established by the County Property Appraiser. The Board of County Commissioners set the millage or rate of taxation for the county; the School Board for the schools; the city council for each municipality. The governing bodies of other independent special taxing districts and authorities set the millage rates for those areas.
