unpaid real estate taxes become delinquent on April 1
each year, with a 3% penalty added to the taxes.
In the month of May the delinquent taxes are advertised
in the local newspaper once a week for three (3)
consecutive weeks before a tax certificate sale is held
following the payment deadline. The advertising cost is
added to the amount of the tax bill due.
or before June 1, the Tax Collector is required by law
to hold a tax certificate sale. The certificates
represent a lien on all unpaid real estate
properties. The sale allows citizens to buy a
certificate by paying off the owed tax debt. The
sale is conducted in reverse auction style with
participants bidding downward on interest rates starting
at 18%. The certificate is awarded to the lowest
unpaid tangible personal property becomes delinquent on
April 1 each year, with a 1.5% penalty added each month.
Within 45 days of delinquency the Tax Collector is
required to advertise in the local newspaper all unpaid
personal property taxes for one week. If the taxes
remain unpaid, a warrant will be issued.