If any person charged with taxes which are a lien on real property fails to pay:
- Any one installment of the taxes on or within 10 days following the day the taxes become due, there must be added thereto a penalty of 4 percent.
- Any two installments of the taxes, together with accumulated penalties, on or within 10 days following the date the later quarter becomes due, there must be added thereto a penalty of 5 percent of the two quarters due.
- Any three installments of the taxes, together with accumulated penalties, on or within 10 days following the date the later quarter becomes due, there must be added thereto a penalty of 6 percent of the three quarters due.
- The full amount of the taxes, together with accumulated penalties, on or within 10 days following the first Monday of March, there must be added thereto a penalty of 7 percent of the full amount of the taxes.
Property on which taxes have not been paid in full will be advertised in the local newspaper and charged as delinquent, with a
Tax Lien filed against the same on the first Monday in June. Property owners have 2 years from the date the Lien is filed to redeem the property by payment of all taxes, delinquencies and costs. If not, a
Tax Deed will be taken transferring delinquent property to the Lyon County Treasurer, Trustee.
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