(1) As soon as practicable after taxes become delinquent each year, the tax collector shall send to each person, firm or corporation shown on the tax roll as owning real property on which the taxes due and charged have not been paid, a written notice, stating:
(a) A brief description of each parcel of real property.
(b) The total amount of taxes due and delinquent on the real property.
(c) The rate of interest and penalties applicable thereto.
(d) The date on or after which foreclosure proceedings may be commenced as provided by law.
(2) The tax collector shall send the notice, in each instance, by letter mail to the last-known address of the person, firm or corporation shown on the tax roll, or otherwise reported to the tax collector, as owing the delinquent taxes.
(3) This section does not apply where the amount of the taxes delinquent against any particular parcel of real property is less than $1. [Amended by 1953 c.47 §3]Section: Previous 311.514 311.515 311.520 311.525 311.530 311.531 311.540 311.545 311.547 311.550 311.555 311.560 311.565 311.605 311.610 Next
Last modified: August 7, 2008