Tax notices (bills) are mailed in August each year and are due on September 1st but payable until January 5th (the next business day if the 5th falls on a weekend) of the next year to avoid legal action. Partial payments are accepted prior to the delinquent date. Interest begins January 5th at a rate of 2% and increases by 3/4% each month thereafter. Delinquent taxes are subject to immediate garnishment, foreclosure, or seizure of property. Unpaid taxes are advertised between the months of March and April.