SECURED
TAXES
Secured property taxes are a lien on the
real property. In other words, the tax liability is secured by the land,
and, if applicable, any structure attached to the land. The real property
taxes are due and payable in two installments. The 1st installment is due
and payable on November 1, and if not paid is delinquent after 5:00 PM on
December 10. The 2nd installment is due on February 1, of the following
year, and if not paid is delinquent after 5:00 PM on April 10.
The entire tax may be paid when the first
installment is due and payable or at any time thereafter until the
properties on the current Secured roll became tax defaulted. The second
installment may be paid separately only if the first installment has been
paid.
On or before November 1 of each year, the
County Tax Collector mails tax bill (or copy of one) for each property on
the secured roll if taxes are due. Failure to receive a tax bill does not
relieve the lien of taxes, nor shall it prevent the imposition of
penalties.
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