2022 TAXES ARE NOW DELINQUENT 26-36-201. DATES TAXES DUE AND PAYABLE. (2) All taxes unpaid after October 15 shall be considered as delinquent. (b)(1) It is the duty of the county collector to extend a penalty of 10% against all delinquent taxpayers that have not paid their taxes within the time limit specified, and the county collector shall collect this penalty. THE COLLECTOR’S OFFICE WILL NOT WAIVE DELINQUENT PENALTIES.