On April 1 of each year, the current year of real estate taxes become delinquent. If the taxes remain unpaid after the advertising period has expired, a certificate for the unpaid taxes can be sold at auction. This sale takes place on or before June 1 of the year they become delinquent. Those certificates not sold at auction are held by Clay County where they may accrue interest until paid. Certificates can later be purchased by individual buyers from the county according to the rules and laws governing delinquent taxes.
The following file lists those certificates held by Clay County which remain unpaid as of the last day of the previous month. This file contains certificates from the past seven tax years.
Note: This file is made available for information purposes only. Any decision to purchase delinquent tax certificates should involve research in our Tax Department. You can contact them at 904-269-6329.