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Chapter 1.12, Page 51 1.12 DELINQUENT TAX CHARGES SECTION I. POLICY STATEMENT Each year the County processes a large number of property tax delinquencies, resulting in significant additional costs of collection. The Board of Supervisors recognizes that it is unfair for those who pay their taxes in a timely manner to bear these additional costs. It is the purpose of this ordinance to pass these costs on to those who are responsible for them. SECTION II. DELINQUENT TAX CHARGES The following costs will be added to amounts needed to discharge delinquent property taxes: a. For each delinquent tax notice sent, a charge of $1.00 will be assessed. b. For certified letters, abstracting and publication, actual costs will be assessed. SECTION III. EFFECTIVE DATE This ordinance will become effective immediately upon passage and publication. Adopted November 19, 1987