Create a separate roll and copy the items from the main roll to the same accouont number on the non-utilization roll. Same quarterly payment schedule, same interest rules. Mail spearately, it will not be included as part of the certified levy as we discussed, since most if not all will be abated.
If collections can cause payments to first go to the nonutilization bill before the normal annual tax bill, (as you would with outstanding balances on prior years) you should be able to tax sale if the regular bill is still unpaid. Not sure about tax sale for non-utilization only, that may ba an issue.
Reply To: Non-Utilization Penalties and Tax Rate CapsChris Celeste2022-06-07T14:17:12-04:00