A real estate tax bill is created from the owner of the record on January 1. If a property was sold during the year, closing documents will explain the responsibility of the buyer and the seller concerning the tax bill. 

A 10% penalty will be applied to your tax base, plus an advertising fee for personal property of $1.75, and $1.50 for real estate property, and a redemption fee of $2.50 is also added to real estate.