Delinquent Tax Enforcement
Madison County Attorney’s Office
The Madison County Attorney’s Office has entered into an agreement with the Department of Revenue to assist in the collection of delinquent taxes. After property tax bills become delinquent and are transferred from the Sheriff to the County Clerk they become certificates of delinquency and are submitted to our office for collection.
Letters are then sent to the delinquent tax payers advising them that the bills are subject to collection and addresses the possible results of non-payment, which ultimately include foreclosure.
Once these bills are advertised and sold by the Clerk, third party investors have the opportunity to purchase them. Once purchased, there may be many additional fees added to the bills.
Taxpayers may be eligible to enter into installment payment agreements with this office. The terms and conditions of those agreements are determined by the County Attorney. If an agreement is entered into prior to the Clerk’s sale and the taxpayer is current on the payments under the agreement, the underlying bills are not subject to be purchased by investors.
While we strive to have compassion for those that may be having financial difficulties which lead to the failure to pay, providing services such as schools, roads, health departments and other government service is costly. Everyone must pay their fair share.
For more information on the County Attorney Delinquent Tax Collection Program please contact us at 624-4777, extension 9