A penalty on any outstanding tax amount is added on the day after each due date and, under certain circumstances, 30 days after that (see FAQ #4 for the law regarding the circumstances for additional penalties). The most recent due date was November 10, 2010, so additional penalties may apply on December 10. The next due date is May 10, 2011, so penalties will be applied as of May 11, 2011, and potentially 30 days after that. Parcels that are still delinquent for the first installment of 2009 payable 2010 at the close of business on June 30, 2011 will be declared eligible for the 2011 tax sale, will have a Tax Sale fee added to them, and will be subject to additional fees, interest and penalties once the parcel is sold at tax sale. Parcels that do not sell in the Tax Sale will be subject to seizure by a municipality which has jurisdiction over the parcel.