Taxes are a charge against the property and not a personal debt. In order to enforce the collection of delinquent taxes, the Tax Collector must hold a Tax Sale each year. At the Sale, a lien is sold for the amount of delinquent taxes and water/sewer charges, plus interest and costs of Sale. The Sale, which is held in June of each year, will include any taxes and water/sewer charges due through the 2nd quarter of that year. The Sale is done by public auction.
Prior to the Tax Sale, a list of properties on the Sale is published in The Home News Tribune and a notice is sent to the property owner. To be removed from the Sale, full payment of the amounts to go to Sale must be made prior to the date of the Sale.