First half taxes are due by April 30. If payment is late, total amount of tax becomes delinquent resulting in interest and penalty calculated on entire amount due for the year. Second half taxes become delinquent after October 31. Postmarks are accepted as payment date. Your canceled check is your receipt.
Checks accepted are subject to collection.
Non-payment by bank voids receipt. Interest on delinquent tax is computed monthly from the date of delinquency to the date of payment at the rate per annum prescribed by law. Penalty of three percent is assessed on the amount of tax delinquent on June 1 of the year in which the tax is due. An additional penalty of eight percent is assessed on the total amount of tax delinquent on December 1 of the year in which the tax is due. Delinquent payments not for the correct amount will be returned.