Decatur County warns 18% interest on 2024 delinquent taxes through Feb. 28

The News Leader (local legal advertising) published a county-level public notice on behalf of Decatur County officials (the Trustee’s Office) advising taxpayers of the status of delinquent 2024 property taxes and the impending administrative actions that follow statutory deadlines, and the newspaper's headline asserts that 2024 delinquent county taxes accrue 18% interest through Feb. 28. The legal-ad excerpt available to this newsroom is truncated and does not include the full text of the trustee’s notice or a statutory citation for the 18% figure.

County treasurers in other jurisdictions are publishing detailed delinquent lists with explicit statutory language and penalty schedules. Emery, Utah released a "2024 DELINQUENT TAX LISTING" dated December 30, 2024 and headed "Pursuant to Utah Code Section 59-2-1332.5." That notice states verbatim: "Taxes not paid by December 2, 2024, are subject to a penalty of 1% or $10, whichever is greater. Payments made after that date are applied first to the penalty and then to taxes." Emery's published lines list dozens of parcels and amounts that "include the penalty due as of the same date," including SOLAR LLC ATTN: HY MARTIN 08-0046-0027 $7,106.38; CASTLE VALLEY MINING LLC ATTN: GENERAL COUNSEL 01-070C-0005 $6,274.36; CEDAR MOUNTAIN ESTATES LLC 01-0243-0008 $2,478.89; and URBANIK,ANDREW URBANIK,TINA 09-0300-0486 $4,406.48 among others in the excerpt.

Summit County, Utah shows a separate ledger snapshot with account balances "as of 12/31/2025" in a multi-page report; the excerpt carries the header "Account Balance Sorted by owner showing total due as of 12/31/2025 running over a subset of accounts cforsling @ Dec 31, 2025 11:27:23 AM Page 29 of 160." Examples in that fragment include multiple DEER MEADOWS entries - for example OD account lines showing $16,569.64 with 2024 $7,339.50 and 2025 $9,230.14, and ELKHRN-A DEER MEADOWS RANCH LLC Total Due $20,904.51 2025 $20,904.51 - and other owners such as BRENNAN SARA J W/H (JT) Total Due $6,294.35 and BRIDGEVIEW HOLDINGS LLC Total Due $21,460.12.

Mecklenburg County, North Carolina published a formal "Notice of Delinquent Taxpayers" that ties delinquencies placed on the 2024 tax rolls to enforcement as of Feb. 28, 2025. The Mecklenburg notice states in full: "By virtue of the authority conferred on me by the laws of North Carolina and the instructions by the Mecklenburg Board of County Commissioners, notice is hereby given that taxes due to Mecklenburg County, City of Charlotte, Town of Cornelius, Town of Davidson, Town of Huntersville, Town of Matthews, Town of Mint Hill, or the Town of Pineville, that were placed on the 2024 tax rolls, as shown below, were not paid as of Feb. 28, 2025. Real estate and personal property, including wages and funds owned by the taxpayer, are subject to garnishment, levy (seizure), or foreclosure to collect the tax." The Mecklenburg notice is dated "This 7th day of April 2025" and is signed "Julissa Fernandez Interim Tax Collector." That notice also makes clear the published tax amounts "do not include interest or prior year taxes due" and that listed totals are "subject to accrued interest until paid."

Across the examples, jurisdictions diverge on dates, statutory citations, and how charges are presented: Emery cites Utah Code Section 59-2-1332.5 and applies a December 2, 2024 penalty rule of 1% or $10, Summit County shows year-split balances in a Dec. 31, 2025 snapshot, and Mecklenburg uses Feb. 28, 2025 as the delinquent cutoff and lists potential garnishment, levy, or foreclosure. The News Leader advertisement for Decatur County asserts an 18% interest accrual "through Feb. 28" on 2024 delinquencies but the advertisement text available to this newsroom is incomplete and provides no statutory citation in the excerpt; county taxpayers seeking exact payoff figures should contact their trustee or tax collector offices or use the local government pay-tax channels (or dial 311 where available) to obtain totals that include interest and penalties.