Tax Resolution Services
Delinquent/Unfiled Tax Return
Many taxpayers get behind
in filing tax returns and make the mistake of never filing. Individuals and
organizations that have not filed several years of tax returns should not
assume that years are subject to a filing requirement. This is very
different from the legal requirement to file a tax return. We have outlined
a practical approach to determining what must be filed to bring your filing
The state government
requirements vary from state to state. A check with the state of residence
will indicate if any actions are necessary. Often a state tax lien will
appear on a credit report. Many states are contracting out the collection
Delinquent Property Taxes
Unpaid property taxes
from prior years are called delinquent taxes. Taxes on personal property
become delinquent whenever any installment is not paid on or before the
due. The tax collector will send a notice of delinquency showing the total
amount due, including interest when any tax payment is not made.
When the tax becomes
delinquent and no payment is made in response to the delinquency notice,
the tax collector must prepare, serve, and record a warrant. A copy is
served on you either by certified mail, publication in a newspaper, or
personal service. Immediately after the warrant is served, if the
delinquent taxes, interest, penalties, and costs are not paid, the warrant
is recorded with the county clerk.
Lien on real property.
Recording a warrant
causes a lien upon your real property. The tax collector may charge the
delinquent personal property tax against a specific property you own. After
three years' delinquency, the county can foreclose for delinquent taxes on
Seizure and Sale.
The tax collector can
seize and sell the assessed property owned or controlled by the person
assessed. When the tax collector takes possession of the property, the
owner or person having the property, and all security lien holders, are
notified. The seized property is advertised for sale and the notice of time
and place of the sale is posted at least 10 days before the sale. If you do
not pay before the time set for the sale, the tax collector will sell the
property at public auction.