Tax payments must be received prior to or on the due date to avoid interest charges. If payment is not made within 30 days of the original date of mailing, the account will begin to accrue interest at the rate of 14% per annum, computed from when the bill was due. A demand notice will then be sent and a $20 charge added to the bill. If the account remains unpaid after June 30th of the fiscal year, a tax lien is placed on the property and is recorded with the Worcester County Registry of Deeds. A tax lien is the first step in the foreclosure process. All taxes, costs and interest must be paid to prevent foreclosure. A person who does not receive a bill is still liable for the real estate tax plus any interest and charges accrued.