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What is the penalty for late tax or water/sewer payments, and when is it added on?

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What is the penalty for late tax or water/sewer payments, and when is it added on?

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A. The penalty charged for late tax or water/sewer payments is 1.25 % per month on the unpaid balance. It is added on the day after the instalment due date, and the first of each month thereafter if still unpaid.

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