BILLING POLICY
This is the Tax Office billing policy:
July: Regular Tax bills
August: Delinquent statements
September/October: Demands for full payment
October/November: Alias Tax Warrants mailed to sheriff for collection
January: MVS billing-no second mailing for second installments on bills sent in July
February: Delinquent billing
March/April: Demands for full payment
April/May: Alias Tax Warrants mailed to sheriff for collection
POLICY REGARDING THE ISSUE OF AN ALIAS TAX WARRANT
This is the Tax Office policy enabling the Tax Collector to issue an Alias Tax Warrant with a Sheriff when:
All collection tools previously sent regarding the delinquency has had no response.
The taxpayer made verbal or written payment arrangement but has failed to adhere to them.
POLICY REGARDING FORECLOSURE AND TAX SALES
This is the Tax Office policy enabling it to start foreclosure proceedings or to institute a tax sale when:
Taxes are delinquent on two (2) Grand List years.
and/or
The tax amount (plus interest and fees) is $3,500.00 or more. Except in the case of vacant land, where the taxes are substantially less.
EXCEPTION: The Tax Collector has agreed to a payment plan and the taxpayer is making regular, satisfactory payments (an amount that would allow them to pay the balance due in full in a reasonable time period, so deemed by the Collector).
| 
