ID H0515

County tax collectors may issue a warrant of distraint or follow an alternative process established by county commissioners for collecting personal property tax delinquencies.

County commissioners may adopt a resolution establishing a monetary threshold for delinquencies, with amounts below the threshold sent to private collection agencies and amounts at or above the threshold processed through warrant of distraint.

The threshold amount cannot exceed 1.5 times the actual costs of printing the warrant, preparing mail notices, and other administrative costs, excluding personnel wages and benefits.

Delinquencies forwarded to private collection that remain unpaid for one year must be returned to the county treasurer's office for review and possible further action by county commissioners.

County commissioners are not mandated to establish a threshold or use private collection agencies; the alternative procedure is optional.