When are taxes due and when do they become delinquent?

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Taxes are due semi-annually on July 1 and January 1.

July 1 being first day of the fiscal year and June 30 being the last in accordance with Public Act 90-262.

Taxes become delinquent if any tax due in a single installment or any tax due in two or more installments is not paid in full on or before the first day of the month next succeeding the month in which it became due. (State Statute Sec. 12-146)