Municipal Collections Training and Resources

Information and resources for municipal collectors.

Delinquent Real Estate Taxes: Tax Taking Process

This DLS-hosted webinar provides an overview of the tax title process, best practices to follow, and how uncollected receivables affect free cash. Other topics covered include payment plans, tax enforcement policies, and the importance of communication throughout the tax taking process. The slides presented are also available here (PDF).

Collections

• Frequently Asked Questions (FAQ): Local Tax Collections (PDF) 
• Reconciling Cash and Receivables (PDF) 
• The Importance of Collections Enforcement (PDF) 
• The Role and Responsibilities of the Collector (PDF)

Guidance from DLS

Assessment and Waiver of Penalties Imposed for Dishonored Payments (BUL2017-4B) (PDF) 
This Bulletin explains changes made by the Municipal Modernization Act in the statutes that govern the imposition and waiver of penalties for dishonored payments.

Revised Procedure: When a Real Estate Tax Lien is Continued (BUL2017-3) (PDF) 
This Bulletin explains a change in the procedure for transferring to the taxes in litigation account outstanding taxes that are the subject of a recorded statement to continue the lien.

Year-End instructions from DLS to Collectors

Date published:	July 30, 2020
Last updated:	August 5, 2020