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See section on Delinquent Property Taxes. Note: The owner of record is the owner as of January 1st of the tax year. Yet, despite the success of the Hedo parties, James felt something was missing. Martin County Florida. Central Assessed Taxes Taxes assessed to railroads utilizing portions of land in Martin County are billed in the same manner as Personal Property Taxes, and subject to the same delinquent collection methods. Skip to main content. Residents will have an opportunity to comment at a public hearing on Tuesday, August Download App.