The Tax Collector is responsible for collecting Charge Backs for the state. A Charge Back is the amount (or excess amount) of Homestead Exemption incorrectly paid to the owner by the State. The over payment is due to the incorrect filing of State Income Taxes by the owner. The State will notify the owner in ample time for the owner to pay the amount due back before it gets turned over to the Tax Collector and becomes a Charge Back.
The property lien can be included in the Sale of Delinquent Taxes if the owner fails to pay the Charge Back by the date of the sale.