Which of the following is NOT listed as an example of other municipal charges?

• A. Interest and Penalty
• B. Tax Sale Costs
• C. Mortgage Fees
• D. Special Assessment

Answer: (C)

Other municipal charges are costs the municipality adds to a property tax bill beyond the base tax, such as interest and penalties for late payment, costs of a tax sale, and special assessments for local improvements. Mortgage fees are not imposed by the municipality; they come from lenders or mortgage servicers and don’t appear as a municipal charge on the tax bill. So the item that is not listed as an example is Mortgage Fees.