Readers of the Enterprise will find in this issue the second insertion of a flyer describing a process used by Leelanau County to foreclose on property to capture past due property taxes.

The insert, which also details two hearings scheduled to finalize the foreclosure process, will again be folded into the Jan. 3 edition.

A story in last week's edition about the tax sale included figures from the flyer showing that late taxes had been piling up. A recent report from country treasurer Vicki A. Kilway to the county Board of Commissioners further documents that more property owners have fallen behind in paying their taxes.

Kilway reported that for 2004 taxes, some 1,981 parcels were returned to the county as delinquent representing $2,429,995. In 2005 taxes, the numbers increased to 2,109 parcels representing some $2,702,810.

And in 2006 taxes, 2,322 parcels with $3,822,857 owed were returned by local governments to the county for collection.

Virtually all of those overdue taxes are paid before properties are taken over by the county, which had no confiscated property to sell at auction last year and just two unbuildable parcels to auction in 2006.

Still, Kilway's report shows that the value of property taxes in Leelanau County not paid on time increased 57 percent between 2004 and 2006. The tax bills handed over to the county for collection are just a few months overdue, whereas properties listed in the delinquent tax sale insert may be two or more years overdue.

Property owners had to pay back taxes owed since 2006 prior to Nov. 30 to have their names removed from the insert, Kilway said.

Some $577,248 in 2006 property taxes is listed as delinquent by 203 property holders and lien holders, as printed in the delinquent tax sale insertion. The numbers include some duplicate properties listed under their owners and lien holders.