All taxes are due and payable between the thirtieth day of September (30th September) and the fifteenth day of January (January 15th) after their assessment in each year.
The several county treasurers under the direction and supervision of the Comptroller General shall collect the taxes in the manner prescribed by law and give receipts therefore to the persons paying them. In the receipts and tax notices the real estate paid on must be briefly described including tax map number and an identifiable description and the value and a description of the personal property paid on must be stated, together with the time the taxes are paid, the amount paid, and the township where the property is located.
The following penalties are levied on property taxes that are paid after the due date:
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