Late Payments
Unpaid tangible personal property taxes become delinquent on April 1 each year, when interest accrues at 1.5 percent per month, plus advertising and fees.
Within 45 days of delinquency, the Tax Collector is required to advertise the delinquent properties. The advertising costs and fees are added to the delinquent tangible personal property tax notice.
Unpaid Personal Property Taxes
By April 30, the Tax Collector prepares warrants against delinquent taxpayers. Within 30 days after the warrant is prepared, the Tax Collector applies to the circuit court for an order directing levy and seizure of property for the amount of unpaid taxes and costs.