1. Real Estate taxes are billed on a quarterly basis. The bills are sent to property owners 30 days before the due dates of August 1, November 1, February 1 and May 1.
2. Interest is charged after due date at the rate of 14% daily.
3. A demand notice is sent after the 4th quarterly bill due date of May 1. The property owner has 14 days to pay the full amount due plus accrued interest and a $10.00 penalty fee.
4. If the full amount of the demand is not paid within the 14 days, the property owner's name and amount of unpaid tax is published in the newspaper. The property owners thus advertised have 14 days to pay all taxes due plus interest, penalty, and advertising fee.
5. If payment is not received within 14 days of advertising, the account is turned over to outside attorneys who will record the Treasurer's liens against the properties and proceed with the remainder of the Tax Title process.
6. The attorney will then send a letter to the property owner six months after the parcel goes into Tax Title status stating that a lien has been placed on the property and that proceeding will commence at the Land Court to foreclose the property owner's right of redemption.
7. If there is no response from the property owner(s) within 30 days, the City turns the tax titles over to an attorney to commence the foreclosure process.
8. The attorney presents the list of Tax Title properties to the Land Court.
9. Land Court officials send out notification to the property owner(s) regarding land court proceedings.
NOTE: Once the property is in Tax Title status, the property owner has the option of setting up a payment plan with the City.