A tax is considered "delinquent" when the due date of a specific real estate tax assesment has passed and by statute any appeal rights have expired. Madison County real estate property tax notices are mailed out to all property owners in October and are payable to the County Sheriff's Office beginning November 1st. County taxes are maintained and collected in the County Sheriff's Office until April 15th each year. The Sheriff transfers all unpaid taxes to the Madison County Clerk's Office, accruing statutory penalties as well as interest at 1% per month until paid. Two additional notices are mailed by the County Attorney, the first week of May and the first week of June. The bills are advertised in the Richmond Register newspaper approximately 30 days before the scheduled tax sale date.