The first installment of 2008 property tax statements for Marion County becomes delinquent after September 30th, and residents need to make the payment to avoid penalties. County Treasurer Denise Emal says residents can pay in person at the Treasurers Office in the courthouse, through the mail, or online at iowatreasurers.org. In related news, County Assessor Drew Sanders says the 2009 assessment statements residents received back in April will be the base for the 2010-2011 tax statements residents will receive and pay next year.