The San Bernardino California Certificate of Delinquent Personal Property Tax is an official document issued by the San Bernardino County Treasurer-Tax Collector's Office to notify property owners of unpaid personal property taxes. This certificate serves as a record of outstanding debt and allows the county to take legal action for collection. The Certificate of Delinquent Personal Property Tax is applicable to various types of personal property, including business equipment, machinery, fixtures, furniture, and any other tangible assets that are not classified as real estate. It is essential for property owners to understand this process and address any delinquencies to avoid further penalties and potential legal consequences. There are two main types of San Bernardino California Certificate of Delinquent Personal Property Tax: 1. Regular Certificate of Delinquency: This type of certificate is issued when a property owner fails to pay the personal property taxes by the designated deadline. It includes detailed information about the unpaid taxes, such as the tax year, delinquent amounts, penalty fees, and interest accrued. The certificate also serves as a notice that the property may be subject to a tax lien sale if the debt remains unresolved. 2. Notice of Power to Sell Certificate of Delinquency: This certificate is issued when the delinquent personal property taxes are not paid within a specific timeframe after the regular certificate is issued. It notifies property owners that the county has the power to sell the property at a tax auction to recover the unpaid taxes. This type of certificate carries more serious consequences and property owners must take immediate action to resolve the debt or face the risk of losing their property. Property owners receiving the San Bernardino California Certificate of Delinquent Personal Property Tax should promptly contact the San Bernardino County Treasurer-Tax Collector's Office to discuss payment options, potential tax relief programs, or to set up a payment plan. Ignoring the certificate can lead to severe financial implications, including additional penalties, interest, and potentially losing the property through a tax sale. It is crucial to address this matter promptly to ensure compliance with tax regulations and to protect one's property rights.