Property taxes become delinquent in the year following the payable year. Interest and penalty accrue on a monthly basis. The property is put into judgement and the forfeiture process begins.
The Itasca County Auditor/Treasurer's Office accepts payments of less than the exact amount of a tax installment due for the delinquent tax. The payment is applied first to the penalty, interest and costs accrued for the year that the payment is made.