LPT until paid is a charge on the property.
The charge remains on the property until the tax is paid. On a sale of your house or apartment you, the seller, must pay any outstanding LPT, penalties and interest due on the property.
If you pay the LPT online remember to print off the confirmation of payment and store it with your property files. Remember to keep a copy of the LPT return that shows the valuation band you selected for the property.