- Beginning in July of each year, we mail
written notices to all delinquent taxpayers.
- Throughout the summer months and beginning
once again in November or December, we send follow-up mailings
and reminder notices. These notices are progressively stronger
in tone. We begin by emphasizing the delinquent taxpayer's
legal obligations for payment and proposing the creation
of a repayment agreement. In subsequent letters, we notify
the delinquent taxpayer that litigation is a possible next
step.
- If our efforts to secure payment through
mailings and reminder notices prove unsuccessful, we file
a lawsuit or tax warrant, take judgment against the property
owner, foreclose on the real property, which is later sold
on the courthouse steps at a sheriff's sale.
- We view foreclosure as the last resort
and give delinquent taxpayers every opportunity to comply
with the law and avoid seizure and sale of their property.
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