But one that doesn’t just come and go with a change in the weather or is even actually designated on the calendar.

No, tax season doesn’t just run from Jan. 31 — when employers must provide W-2s — to April 15, when everyone is required to file a tax return.

Assessing and collecting taxes at any level of government is far from that simple.

Though some might think it’s simpler on a local level, that’s also hardly the case.

Recently, the Monongalia County Commission announced it had come to an agreement with an area hotel on $91,229 in unpaid taxes.

Following that news, one commissioner said, “I think it’s important everyone knows that before we raise taxes we’re going to collect those that are still in front of us.”

Apparently, he’s not referring to the nearly $8.6 million in 2016’s uncollected real estate and personal property taxes. Or the $6 million that went uncollected in 2015.

Anyone interested in who owes what this year can read all about it in the 24 page — three column, single spaced — listing in our newspaper’s May 31 edition.

Undoubtedly, some of those bills have been paid, especially since a lien is attached to unpaid real property taxes July 1.

The good news is that the amount of total taxes to be collected in 2016 increased by $7.5 million, to $96.4 million from $88.9 million in 2015.

The bad news is that the percentage of uncollected taxes jumped 2.08 to 8.88 percent in 2016 from 6.8 percent in 2015.

Of course, 2.08 percent sounds insignificant, but those actual dollar totals are not.

This is no criticism of the county’s tax department, or the sheriff’s department, which is charged with collecting delinquent taxes.

We’re certain they go the extra mile to ensure we all pay our fair share.

But when the amount of delinquent taxes jumps nearly 40 percent from one year to the next — from $6 million to $8.5 million — that’s a red flag.

Much like when a broken window is left unrepaired, people conclude no one cares or no one’s in charge.

In other words, little things matter, though millions of dollars are not little things.

Bottom line here is, everyone should all pay our fair share. We enjoy the same services our tax dollars provide as everyone else.

However, if the rate of delinquent taxes continues to increase disproportionately to the amount of total taxes to be collected, we’re losing ground.

We recognize there’s a pecking order to the enforcement of our laws. But, ensuring everyone pays a fair share of taxes should rank high.

After all, that never goes out of season.