Delinquent Accounts Receivable (A/R’s) and Water Bills older than
6 months in delinquency are assessed, to real estate parcels
serviced, as Special Assessments in summer and winter property tax
bills. Delinquent Accounts Receivable and Water bills less than six
months old are held in abeyance and are called in the ‘pipeline’ to
be assessed to real estate parcels in the next immediate tax billing
cycle.
Exceptions to the above rules are when the amount of the
delinquent bill is large and it is considered prudent to not wait
for 6 months. In those cases the A/R and water bills are added to
the Special Assessments even before they exceed the ‘6 month old’
test.
Therefore, until these delinquent accounts show up in Special
Assessments, the potential future assessments list are kept handy at
the Treasurers’ Office to be made available to the public. That list
will also be posted here under this heading shortly. If an account
gets paid along the time line, we will update this list
periodically.
