Personal Property Tax Judgments

In July of each year, taxpayers will be sent a demand notice by certified mail for payment of delinquent personal property taxes, penalties, and collection fee. Taxpayers will be given thirty (30) days from the date the demand is made to make payment.

If these amounts go unpaid, state law requires the County Treasurer to apply for judgment and order of sale of the personal property with the Miami Circuit Court. This judgment will become a lien against the taxpayer’s business and/or real estate.

Miami County retains the services of a collection agency to pursue the collection of delinquent personal property taxes. Release of judgment can only be done through complete payment to the Miami County Treasurer of the original taxes, penalties and interest, and collection costs on the judgment amount from the date of judgment.