What is a primary obligation of a Local Treasurer upon delinquency of taxes?

The primary obligation of a Local Treasurer upon the delinquency of taxes is to proceed with the public sale of the property. When taxpayers fail to meet their obligations in a timely manner, the Local Treasurer has a responsibility to enforce tax collection measures to uphold the financial integrity of the local government. This often includes initiating a public auction or sale of the property to recover the unpaid taxes.

This process serves not only to recover funds that are vital for local services but also acts as a deterrent against future delinquencies. Other options, such as forgiving the debt or extending the due date indefinitely, would undermine the collection process and could lead to significant revenue shortfalls for the local government. Accepting partial payments, while sometimes a possible option in managing delinquency, does not fulfill the primary obligation of the Local Treasurer, which is to ensure that outstanding taxes are ultimately collected through legal avenues established by local regulations.