Debt collection Steps the City will take to ensure that people pay bills and taxes. Includes both enforcement measures and ways to pay outstanding debts. Pay delinquent tax balances How to pay a delinquent tax balance and who to contact if you need to set up a payment plan. Real Estate Tax receivership Details on the Real Estate Tax Receivership Program, in which the City has a third party take over management of a tax-delinquent property. Debt collection agencies Describes when the City uses collection agencies to help collect delinquent taxes, and provides links to the agencies the City uses.