Enforcement Procedures

In addition to criminal sanctions, the Collier County Tax Collector is empowered, and has a duty, to issue a warrant for the full amount of any tax that becomes delinquent or is otherwise in jeopardy.

The full amount includes interest, penalties, and cost of collections. The warrant is directed to the Sheriff and recorded in county public records.

The amount of the warrant becomes a lien on any real property of the taxpayer in the same manner as a recorded judgment.

The Collier County Tax Collector may issue a tax execution to enforce the collection of taxes imposed by the ordinance and deliver it to the Sheriff for service. The Tax Collector may also issue and serve a writ of garnishment.