Real Estate Taxes become delinquent on April 1st of the year following the year of assessment. A late penalty of 3% of the tax amount is added on April 1st and advertising charges on May 1st. On or before June 1st a tax certificate - or lien against the property - is issued for the amount of the unpaid taxes, penalties and costs. Interest on the tax certificate accrues at a minimum of 5% and maximum of 18%. After two years the property may be sold at public auction if the taxes remain unpaid.
For Additional Information Concerning Delinquent Taxes: