our <a href="../payments.html#lt">payments page</a>.</p>
      <p><strong>Penalties and Legal Action</strong></p>
      <p>If your account is not paid by the due date, interest and penalties will be imposed on the unpaid tax.</p>
      <p>If the tax and penalty then remains unpaid, legal action may be commenced without further notice and you may be liable for any costs incurred.</p>
      <p><strong>How is the value of my land assessed?</strong><a name="Value"></a></p>
      <p>The land/site value is d