Real Estate Taxes? How, When paid?

Can someome explain how R E taxes are computed & collected by the local government? Perhaps, the national government? When are the taxes due? How many times per year? Are the dates always the same? Unpaid R E taxes: interest rates? Penalties? Are R E tax bills ever sent to commercial or residential R E owners? Exemptions? How does the process wok in practice? Thank you.

[Lissa]

When you buy the land and put the papers under your name you pay taxes, when you have the land unused for a period of time and later decide to build something on it you pay taxes to the city hall when you go to approve the plans of the project..