Tax Sale - Notice of Sale

Real property taxes, service charges and other fees or charges are due and payable without interest and penalties on July 1st of each taxable year. For the purpose of this document, the term “taxes” shall include, but is not limited to all the preceding types of charges (Section 14-801(c)). The taxes are overdue and in arrears on the succeeding October 1st for annual billing accounts; and October 1st and January 1st for semi-annual billing accounts, respectively. Interest and penalty accrues from October 1st and/or January 1st at the rate of 1 percent per month or any fraction of a month until paid in full (Section 14-603 and Section 14-703). Supplemental levies are overdue and in arrears 30 days from billing issue date.

At least 30 days prior to the date the property tax lien is first advertised for tax sale, the Collector shall mail a notice of sale to the person who last appears as owner on the Collector's tax rolls, at the last address shown on the tax rolls (Section 14-812). This notice is mailed on or about March 1 of each year. The Collector shall cause to be published, once a week for four successive weeks, a listing of the delinquent properties in one or more newspapers. This advertisement serves as notice to the property owners and any lien holders that the property tax lien is to be sold at tax sale.

The advertisement contains the date, time, and place of the sale, as well as a description of the property, name of person who last appears on the Collector's tax roll as the owner, the assessed and full cash value of the property as determined by the last assessment, and the tax sale amount. The amount advertised includes, or may include any one or combination of the following: delinquent taxes (State, County or Municipal), interest, penalty, and other charges. The amount advertised also includes an advertising fee and, if required, the cost of surveying and attorney's fees, plus an administration fee to cover the County's cost of holding the tax sale (Section 14-813).

Properties will also be advertised on the County’s dedicated website. Please click Advertisement for a copy of the tax sale advertisement which will be available on our website in May of each year. You must have Adobe Acrobat Reader to open this file. You can download it for free by clicking on this link:

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