Real Estate 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
If 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
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
Tangible Personal Property Delinquency
Unpaid Tangible Personal Property taxes become delinquent on April 1st of the year following assessment.
Within 45 days after the personal property taxes become delinquent, the Tax Collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each.
Tax warrants are then issued in May on all unpaid tangible personal property taxes.
After July 1st, the Tax Collector appears before 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