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Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following <br />the tax year, certificates are sold for all delinquent taxes on real property. After sale, tax certificates bear <br />interest of 18% per year or at any lower rate bid by the buyer. Application for a tax deed on any <br />unredeemed tax certificates may be made by the certificate holder after a period of two years. Unsold <br />certificates are held by the County. <br />Delinquent taxes on personal property bear interest of 18% per year until the tax is satisfied either <br />by seizure and sale of the property or by the five-year statute of limitations. <br />The County does not accrue its portion of the County -held certificates due to the immaterial amount. <br />A-9 <br />