State statute requires us to go before the Circuit Court and ask permission to sell the delinquent taxes. We must provide the court with proof of the attempts we made to collect the tax. That would be the postmarked copy of the certified mailing of the delinquent notices and certified copies of newspaper publications. Once we receive permission from the court to sell the delinquent taxes the tax sale will be held within five business days.
All applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made during the month of October. If judgment is rendered the sale shall begin on the date within five business days. If the collector is prevented from advertising and obtaining judgment during the month of October, the collector may obtain judgment at any time thereafter.
Payments of delinquent taxes can still be made between the date of application for judgment and the day of the tax sale.
If you have any questions, please contact the Treasurer's Office at (309) 888-5180.