If only the first half is paid, a second half tax statement will be sent in May and will be due by June 20th of the next year. If a taxpayer fails to pay full or half by December 20th, interest becomes due and payable on December 21st. Delinquent real property taxes may still be paid by half plus any interest due until June 20th. After June 20th the full amount plus interest must be paid. All unpaid real estate taxes will be published three times in August in the designated county paper.
Real estate is eligible for tax foreclosure if a tax becomes three years delinquent.
Taxpayers have the option of paying the full or half amount by December 20th. If they pay the first half amount only, they will receive a second tax statement in May to pay by June 20, of the following year. If a taxpayer fails to pay full or half by December 20, interest becomes due and payable on December 21st. Personal property taxes not paid by at least half by December 20, must then pay the full amount plus interest. Half payment is no longer an option.