Over 41,000 Cuyahoga County property owners still owe $76 million in property taxes for the first half of the year as the second half of the bill comes due July 17.

The IRS office in Stockton is temporarily closed, impacting local access to tax services, with plans to staff it with employees from other locations.

Indiana uses an assessment standard for property taxes called “market value in use.” The assessment is the value of the property decided by the county assessor for tax purposes.