Salt Lake County property owners who haven't paid property taxes for this year can still pay without penalty through Wednesday.

Tax payments can be made in person until noon Wednesday at the county treasurer's office on the first floor of the north building at the Salt Lake County Government Center, 2001 S. State.Payments also can still be made by mail. Any mailed payment postmarked Nov. 30 will beat the deadline and avoid penalty.

Owners who appealed their 1988 property valuations, the value on which property taxes are assessed, must still pay the amount shown on their tax notices by the Nov. 30 deadline to avoid penalty - even if it appears their appeals will be successful.

Only those who successfully appealed their valuations and have received a revised tax notice reflecting the new, lower valuation can ignore the original tax notice.

Any property owners who appealed their valuations but have not received notice of a decision by the Board of Equalization must pay the amount shown on their tax notice by Wednesday, or face penalties.

Likewise, those who appealed and have signed stipulation agreements reflecting lower property valuations, but who have not received a revised tax notice, must still pay the amount shown on the original notice by the deadline to avoid penalty.

Refunds with interest will be mailed to those owners who overpay.

Approximately 16,400 property owners appealed their 1988 valuations, compared with about 15,000 last year, and the board will have decided on about 5,000 of the appeals by the due date.

The board, comprisingthe county commissioners, may not finish its appeals work until next year.

Any property owner receiving a tax notice marked "Duplicate" does not need to pay those taxes. Those owners have made monthly tax payments to their mortgage companies, which are then responsible for paying the tax bill.

The "Duplicate" notices are for information purposes only. However, it may be wise for those property owners to phone their mortgage companies to make sure their taxes have been paid to the county before the deadline.