State law governs our collection process. Interest is assessed on all delinquent amounts at the first of the month at the rate of 1.5% per month, from the due date. There is a minimum interest charge of $2 per bill. In addition, we are required to report all delinquent motor vehicle accounts to the Department of Motor Vehicles. Clearance is needed from Tax Office to register at DMV. Registrations will not be processed by DMV until all delinquent taxes are paid in full.