Delinquent Tax
/dɪˈlɪŋkwənt tæks/
Definitions
- (n.) A tax that has not been paid by its due date and is therefore overdue.
The county filed a lien against the property for the delinquent tax owed by the owner.
Forms
- delinquent tax
- delinquent taxes
Related terms
See also
Commentary
A delinquent tax triggers legal enforcement actions such as liens or foreclosure; clear specification of deadlines and penalties is critical in drafting tax statutes.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.