Collection of Delinquent Taxes

Delinquent Taxes

I Received a Demand Notice!

     Although this sounds omenous, a Demand Notice is simply a delinquent statement that includes the required statutory language in order for the tax office to protect the town's authority to collect past-due taxes.

     If payment of taxes is not received after the Demand Notice is sent, the next phase of a town's tax collection procedure is the use of a collection agency or a State Marshal. The agency or the Marshal is given the list of a town's delinquent taxpayers and he/she has the authority to collect the taxes. Both entities charge the taxpayer a fee for collection of the tax and they also have the statutory authority to attach bank accounts, sieze property and garnish wages. If payment cannot be collected by these means, the town might then move forward by taking legal action against the taxpayer.

     These actions may sound drastic, but they are the legal means by which a town may have to proceed in order to ensure the collection of the taxes that have been levied.