Collection Enforcement

Real Estate Taxes

The Collector of Revenue files liens each spring on all accounts having outstanding taxes.  Liens remain in effect until all taxes, interest and fees are paid in full. Liens are subject to foreclosure, tax sale and sale/assignment to a third party for collection. 

Personal Property Taxes

Uniform Commercial Code (UCC) liens are filed with the Secretary of State against personal property on which there are outstanding taxes.

State Marshalls are used to enforce collections.

Health permits will not be renewed to any business with outstanding taxes.

A lien may be placed on your real estate for outstanding personal property taxes.

Motor Vehicle Taxes

Per state statute, delinquent motor vehicle taxes are reported to the DMV, which deny registration renewal on all vehicles in your name until all taxes, interest and fees are paid in full. For an immediate clearance payment must be in cash, money order or bank check. 

Sewer Use & Assessment

Sewer Use liens are filed every April on all accounts with outstanding balances.

Sewer Assessment liens are filed when an account is set up to pay yearly in installments.

Liens are enforced in the same manner as real estate.