Treasurer

Collection of Personal Property Tax

Collection of Personal Property Tax
If the first half is not paid on or before the due date, the full tax becomes due and payable, with late charges applied immediately and interest applied on the first half, January 1 of the following year. Prior to the tax becoming delinquent, County Commissioners may grant an extension for up to 120 days, though this does not forgive late charges or interest.

Warrants of Distraint on Personal Property and Mobile Homes
The tax collector must issue a Warrant of Distraint to the County Sheriff if personal property or mobile home taxes are not paid on time. This gives the sheriff the right to collect the tax and the costs of collection. If unable to collect, the sheriff may seize and sell any personal property belonging to the person taxed to satisfy taxes and collection charges.