Delinquency
Unpaid Real Estate
taxes become delinquent on April 1st of the year following the year
of assessment. At this time, interest of 3% and an advertising
charge is added to the tax amount
due.
Should the taxes remain
unpaid on or before June 1st, a tax certificate, or lien against the
property, will be sold for the amount of the unpaid taxes, interest
and costs.
Interest accrues on the
tax certificate from June 1st until the taxes are paid.
After two years, the tax
certificate holder is eligible to file for a Tax Deed Application,
which could result in the loss of the title to the
property.
Unpaid Tangible Personal
Property taxes become delinquent on April 1st of the next year, at
which time 1.5% interest per month plus advertising costs and fees
are added. Within 45 days after delinquency, the property is
advertised in a local newspaper.
Tax warrants are issued
in May on all unpaid tangible personal property taxes over $50.00.
Within 30 days, the Tax Collector applies to the Circuit Court for
an order directing levy and seizure of the property for the amount
of unpaid taxes and costs.
When a tax payment is
mailed and has a postmark that indicates the tax payment is
delinquent, then the date the payment is received shall determine
the payment that is due, including interest, costs, as well as
actions to be taken, such as the issuance of a tax certificate or a
tax warrant.
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