A tax lien attaches to the property at its valuation. A tax lien against real property is superior to all other liens. The lien is released by paying the tax charged against it.
The cost for the filing of the lien is added to the tax bill. The cost ranges from $28.50 - $33.50.
- A 30-day notice of a tax lien being filed is mailed to all delinquent property owners the week following the tax due date.
- A tax lien is filed with the Clerk of Superior Court within one week following the due date of the 30-day notice.
- Once the tax lien is filed, tax sale proceedings may begin.