Definitions for "Delinquent Taxes"
Taxes remaining unpaid on or after the date which a penalty for nonpayment is attached. Even though the penalty may be subsequently waived and a portion of the taxes may be abated or canceled, the unpaid balances continue to be delinquent taxes until abated, canceled, paid or converted into tax liens.
Unpaid taxes due from previous year(s). The delinquent year shows the first year that taxes were unpaid.
Any tax that is not paid by the due date.