Delinquent Penalties

If any person charged with taxes which are a lien on real property fails to pay:

1. Any one installment of the taxes on or within 10 days following the day the taxes become due, there must be added thereto a penalty of 4 percent.
2. Any two installments of the taxes, together with accumulated penalties, on or within 10 days following the date the later quarter becomes due, there must be added thereto a penalty of 5 percent of the two quarters due.
3. Any three installments of the taxes, together with accumulated penalties, on or within 10 days following the date the later quarter becomes due, there must be added thereto a penalty of 6 percent of the three quarters due.
4. The full amount of the taxes, together with accumulated penalties, on or within 10 days following the first Monday of March, there must be added thereto a penalty of 7 percent of the full amount of the taxes.

Property on which taxes have not been paid in full will be advertised in the local newspaper and charged as delinquent, with a Tax Lien filed against the same on the first Monday in June.  Property owners have 2 years from the date the Lien is filed to redeem the property by payment of all taxes, delinquencies and costs.  If not, a Tax Deed will be taken transferring delinquent property to the Lyon County Treasurer, Trustee.