If property owners don’t pay their assessments on time, they face penalties andinterest charges. In most cases, an unpaid benefit assessment becomes a lienagainst property. A lien allows the local agency to recover these charges whenthe property is sold. Some assessment acts also permit local agencies to forecloseon properties with delinquent payments, meaning that the non-payingproperty owner could lose his or her property just as is the case if property taxesare not paid.