How long may the governing body take action on delinquent taxes?

The governing body may take action on delinquent taxes within a six-month period. This timeframe is important as it gives municipalities a structured window where they can address outstanding accounts and take necessary steps to collect overdue taxes.

After this six-month period, if no action is taken to resolve the delinquency, the municipality may face limitations in enforcing collections, which can impact its revenue flow and financial stability. Understanding this timeframe is critical for tax collectors and governing bodies to ensure they are complying with the regulations surrounding tax collection and managing delinquent accounts effectively.