As with sales and income taxes, penalties and interest can be charged on delinquent property taxes. In many instances these charges are below market interest rates, thus providing little incentive for tax invaders to pay promptly. After an extended period of time, tax liens can be placed on the property. Foreclosure on the property can follow. In most cases, the assets of the taxpayer other than the property itself are not targets for collection. Rather, local enforcement and collection efforts focus on the property itself. Where the property is worth little, no incentive exists for the owner to pay back taxes. This creates serious problems for the locality because of the extended amount of time that such foreclosures take. Where property is not being maintained and care for, local governments can do little to improve it until they gain legal control of that property. This was a serious problem in New York City, where many uneconomic renter-occupied properties where being abandoned by their owners. In this case, a fast track foreclosure process was developed so the city could take over and maintain the properties.