Law sets fees and travel charges for collecting unpaid taxes

The law sets a $20 fee for issuing each tax collection warrant and allows charges for necessary travel on each warrant. These charges apply to warrants used to collect unpaid taxes. People named in the warrants owe the collection charges along with their taxes. Travel charges use the county sheriff mileage rate in section 33-117 and cover only miles actually and necessarily traveled. If taxes are not collected by seizing and selling property, mileage is paid under section 33-117.

Collectors receive a commission when they collect taxes by seizing and selling property. People whose property is seized and sold to collect taxes must pay the commission along with their taxes. The commission is 10% on sums of $500 or less and 8% on sums over $500. If mileage was already paid under section 33-117 and the tax and all collection charges are later recovered, the recovered mileage goes to the county’s general fund with the fees and commission.