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.
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 bidder.
All unpaid tangible personal property becomes delinquent on April 1 each year, with 1.5% interest added each month, plus a collection fee of $10.00. 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 by the Tax Collector on June 1. Within 30 days of the warrant being issued, the Tax Collector applies to the Courts for a hearing to be held to ratify warrants which enables a Tax Collector to seize and sell personal property for non-payment of taxes.