Tax Collection Enforcement

When taxes are not paid in full by the last day to pay, by state law, it becomes the duty of the collector to proceed with collection enforcement measures, as prescribed by state statute.

The Tax Collector reserves the right to enforce collection of taxes by use of any of the following methods, which include but are not limited to:

  • Denial of building permits
  • Denial or revocation of any license or permit required in the operation of a business, including a health permit
  • Denial or suspension of motor vehicle registration renewals
  • Enforcement on any lien upon real estate by levy and sale (sale of land for taxes), or levy upon and sale of your interest in any real estate as exists at the date of the levy
  • Foreclosure or initiation of suit to collect
  • Garnishment of wages, if judgment therefore had been entered
  • Issuance of an alias tax warrant for collection by marshal or constable
  • Levy against and seizure of any funds on deposit in any bank in this state in accordance with Section 52-367A
  • Levy on any of your taxable goods or chattels, property, and/or assets, and disposal and sale of them in the manner provided in the case of executions

 

Real Estate Taxes

Certificate of Continuing Liens are filed annually on the first business day in June for all accounts with a real estate tax balance due. Liens will remain in force until all taxes, penalty interest and fees are paid in full.

Any real estate property owner who owes a tax balance on more than two Grand List years or an amount of $10,000.00 or more will be turned over to the Marshal by means of an Alias Tax Warrant for collection and/or tax sale.

Personal Property Taxes

Uniform Commercial Code (U.C.C.) liens are filed annually in March against all personal Property on which there are unpaid taxes. Any business that owes a tax balance on June 30th will be turned over to the Marshal by means of an Alias Tax Warrant for collection.

Motor Vehicle Taxes

Per state statute, delinquent motor vehicle taxes are reported to the Department of Motor Vehicles, which will deny registration renewal on all vehicles in your name until all taxes, interest and penalties are paid in full. To obtain immediate clearance payment must be in cash at the Tax Collector’s office. Payments made by check, debit or credit card, and any online payments will not be released from DMV for 7-10 business days from the date the payment is received in the Tax Collector’s office.

Any taxpayer who owes a tax balance on more than two Grand List years or an amount of $1,000.00 or more will be turned over to the Marshal by means of an Alias Tax Warrant for collection.