What happens when personal property tax is delinquent?
Simple interest of 16% per annum, prorated monthly, is charged, exactly the same as real property, once taxes are delinquent. The parcels are turned over to the Sheriff, who is responsible for the collection of personal property taxes, and seizes and sells property if necessary. Since personal property is movable, consisting primarily of mobile homes and commercial business equipment, the collection process is expedient.
