Notice of Advertisement of Tax Liens on Real Property
(a) In February of each year, the tax collector must report to the governing body the total amount of unpaid taxes for the current fiscal year that are liens on real property. A county tax collector's report is due the first Monday in February, and a municipal tax collector's report is due the second Monday in February. Upon receipt of the report, the governing body must order the tax collector to advertise the tax liens. For purposes of this section, district taxes collected by county tax collectors shall be regarded as county taxes and district taxes collected by municipal tax collectors shall be regarded as municipal taxes.
(c) The county tax collector shall advertise county tax liens by posting a notice of the liens at the county courthouse and by publishing each lien at least one time in one or more newspapers having general circulation in the taxing unit. Advertisements of tax liens shall be made during the period March 1 through June 30.
Tax Liens Listing (pdf) (coming soon)
What happens when a tax bill becomes delinquent?
Enforced debt collection may being immediately upon an account reaching delinquent status. Action for collection may include garnishment of wages; attachment of bank accounts; rental income or income tax refunds; seizure and sale of property by the sheriff's office; or foreclosure of real estate.
The first step in the foreclosure process is advertisement of the delinquent account in one or more newspapers having general circulation in the taxing unit. Commencement of any of these actions will result in additional costs and/or fees being added to the unpaid bills.