All 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.
On 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
All 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.