If you have sold or otherwise transferred any of the real property associated with your tax notice, please forward a copy to the new owner. Unpaid taxes are advertised in the name of the owner on the date the tax becomes delinquent. It is the practice of attorneys to make proration adjustments for the payment of taxes on the closing statement; however, payments are not normally paid to the tax office. It is not uncommon for the seller's prorated amount to be distributed to the buyer at closing. If you have any questions as to any proration agreement, please refer to your closing statement or contact your closing attorney.