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. Secured 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 become 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 a 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.