Delinquent tax definition

Delinquent tax means an unpaid tax, special ad valorem levy, special assessment, or other charge imposed upon real property by or on behalf of a municipal corporation or special district, plus all applicable charges, relating to any parcel which is included in the return of unpaid delinquent taxes prepared pursuant to Real Property Tax Law or such other general, special or Local Law.
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Delinquent tax means an unpaid tax, special ad valorem levy, special assessment or other charge imposed upon real property by or on behalf of a municipal corporation or special district, plus all applicable charges, relating to any parcel which is included in the return of unpaid delinquent taxes prepared pursuant to section nine hundred thirty-six of this chapter or such other general, special, or local law as may be applicable. In no event, however, shall "delinquent tax" include any unpaid tax or other charge against lands owned by the state.
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Examples of Delinquent tax in a sentence

  • Delinquent tax payments, received throughout the year, are recognized as revenue in the year received.

  • Delinquent tax information is provided to the servicer for resolution.

  • Delinquent tax notices are mailed at least two times a year, with interest charged at the rate of one and one-half percent per month with a minimum charge of $2.

  • Delinquent tax returns shall be subject to a late filing fee of $10.00.

  • Delinquent tax returns shall be subject to a $10.00 late filing fee.

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  • Delinquent tax collection fees that are charged as “costs” to the taxpayer and paid to an attorney are to be treated as a liability in account 2110, Accounts Payable, not as an expenditure.

  • Delinquent tax contracts provide amechanism to help delinquent property taxpayers become current on their delinquent taxes.

  • Delinquent tax contracts require current taxes to be paid on time and the delinquent tax contract may also include provisions so that both delinquent and current taxes are combined into a monthly payment schedule.

  • TAX SUIT February/April Delinquent tax attorney must file suit for enforcement of tax liens during this period.

Related to Delinquent tax

  • Tax Delinquency means an unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted, or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability.

  • Delinquent child means a child who has committed a delinquent act or an adult who has committed

  • Delinquency means the sum of all taxes and municipal charges

  • Delinquent Loan A Mortgage Loan that is delinquent at least sixty (60) days in respect of its Monthly Payments or Balloon Payment, if any, in either case such delinquency to be determined without giving effect to any Grace Period.

  • 60-Day Delinquent Receivables means, as of any date of determination, all Receivables (other than Repurchased Receivables and Defaulted Receivables) that are sixty (60) or more days delinquent as of such date (or, if such date is not the last day of a Collection Period, as of the last day of the Collection Period immediately preceding such date), as determined in accordance with the Servicer’s Customary Servicing Practices.

  • Property Tax means the general property tax due and paid as set

  • Tax Payments has the meaning set forth in the definition of Permitted Payments to Parent.

  • Taxes means all present or future taxes, levies, imposts, duties, deductions, withholdings (including backup withholding), assessments, fees or other charges imposed by any Governmental Authority, including any interest, additions to tax or penalties applicable thereto.