Property taxes become delinquent April 1 of the year following the year of assessment (Example: 2007 taxes are assessed January 1, 2007 and become delinquent April 1, 2008), at which time delinquent interest is added at a rate of 3% plus advertising cost. The advertising cost is determined by sealed bid of local newspapers.

The unpaid accounts that are subject to be included in the annual tax certificate sale (to be held on or before June 1) are advertised three weeks prior to certificate sale. After the certificate sale, additional penalties and interests are applied (interest rate is determined by successful bid during the certificate sale).

Delinquent taxes may be paid by personal check if payment is received prior to the certificate sale date; after which time payment must be in the form of certified funds drawn on a U.S. dollar account (i.e. cash, cashiers check, money order, wire transfer or credit card).