Real Estate Taxes
After December 20th and Until May 10th, the first half payment plus interest can be paid. If not paid by May 10th, the full tax plus interest must be paid. If taxes go unpaid for 3 years, the property becomes subject to tax foreclosure sale by the County. The property will be sold at auction.
Personal Property Taxes
After December 20th, Personal Property taxes are due plus interest. Full unpaid personal property taxes are sent to the Sheriff for collection in March. If the first half taxes are paid in December, the second half is due May 10th. Second half unpaid personal property taxes are sent to the Sheriff for collection in August.
Delinquent Taxes
Delinquent real estate taxes not paid within 3 years are referred to the County Attorney for foreclosure action, thus putting the property in jeopardy of being sold at auction.
Publication of Delinquent Real Estate Taxes
Real Estate taxes that are unpaid August 1st of the current year are published in the official county newspaper (as designated by the Board of County Commissioners) for 3 consecutive weeks in August in accordance with the provisions of K.S.A. 79-2301 to 79-2323a.
Publication of Delinquent Personal Property Taxes
Personal Property taxes that are unpaid October 1st of the current tax year are published in compliance with K.S.A. 19-547 for 3 consecutive weeks in October in the official county newspaper (as designated by the Board of County Commissioners). Also, a judgment lien is filed in the Sherman County District Court.