The purpose of the Delinquent Property Tax Division is to collect back taxes, which include taxes that are at least one year past due owed to county or state organizations.

Process

  1. After property tax bills become delinquent and are transferred from the Sheriff to the County Clerk they become certificates of delinquency and are submitted to our office for collection.
  2. Letters are then sent to the delinquent tax payers advising them that the bills are subject to collection and addresses the possible results of non-payment, which ultimately include foreclosure.
  3. If you have a delinquent tax bill, you should contact Andrew Imel, Greenup County Clerk, at 606-473-7394 to obtain the most up-to-date information and submit payment.
  4. Once these bills are advertised and sold by the Clerk, third party investors have the opportunity to purchase them. Once purchased, there may be many additional fees added to the bills.