Posting Subsequent Taxes
After Current Years Tax Becomes Delinquent
A tax certificate holder may not pay a subsequent tax or special assessment for any year, nor shall any tender of such a payment be accepted, until after the second or final installment of the subsequent tax or special assessment has become delinquent or until after the holder of the certificate of purchase has filed a petition for a tax deed under Section 22.30. The person redeeming shall also pay the amount of interest charged on the subsequent tax or special assessment and paid as a penalty by the tax certificate holder. This amendatory Act of 1995 applies to tax years beginning with the 1995 taxes, payable in 1996, and thereafter.
- Tax Buyers can start making appointments thru the Treasurer's email; email@example.com one week prior to the sub-tax start date but not less than 24 hours in advance of payment. First come first serve basis, you must receive approval before the sub-tax can be processed.
- After approval, you will be given an assigned time to make the payment.
- It's the buyer's responsibility to check for redemptions and see if current taxes are paid prior to sub taxing.