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 bidder.

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.