Each year the County Clerk’s Office is responsible for conducting a tax sale on the delinquent tax bills. During the tax sale, the delinquent tax bills are eligible to be purchased by a third party. On April 16th, the Allen County Sheriff will turn over the unpaid tax bills to the County Clerk’s Office. The tax sale may occur no earlier than 90 days and no later than 135 days after the bills have been turned over to the County Clerk’s Office. The actual date of the sale will be determined by the Revenue Department and will be posted on their website www.revenue.ky.gov. The delinquent bills must be advertised no more than 45 days and no less than 30 days before the tax sale.