1. The tax liability on real estate remains with the property. Taxes are a lien.

    2. When ownership changes, the new owner is liable for any unpaid taxes.

    3. Tax bills are sent to the mailing address in the tax file as of the date the bill is printed.

    4. Property is subject to be sold at public auction for back taxes if real estate taxes remain unpaid for 3 years. The tax certificate sale is held anually on the fourth Monday in August at 10:00 AM at the West Door of the Courthouse.