Taxes on Business Personal Property become delinquent whenever any installment is not paid on or before the due date. The tax collector will send a notice of delinquency showing the total amount due, including interest when any tax payment is not made.
If no payment is received, the tax collector may:
- Issue a warrant for the collection of delinquent Business Personal Property taxes
- Seize and sell the assessed Business Personal Property or taxable Business Personal Property you own or control
- Charge the tax against the real property you own.
Important notice when buying a business
Delinquent taxes become a lien on the Business Personal Property of a business. If you are starting a business you should notify the County Assessor. This will allow an account to be established, and a Business Personal Property return can be sent out the following year.