Well this just sucks. I own a couple of small properties overseas. Every year the local council sends me the annual demand for rates (property taxes) and every year I send them a cheque. This year things did not go according to schedule. I sent the cheque in good time but have just received a couple of letters telling me that I have not paid the rates and have been assessed for a 10% penalty. I checked the bank account online and the cheque has not been presented so I have to assume that it never arrived at its destination.
I've sent off a replacement cheque for the original amount together with a politely worded plea for leniency which, having previous experience in dealing with the self serving blood suckers on the local council, I expect to fall on deaf ears.