Please rewrite the following news in brief and also give a title

“The Guwahati Municipal Corporation (GMC) has stepped up its property tax collection drive, sending SMS alerts to residents with outstanding dues and warning that non-payment could lead to property attachment and legal action.

Many Guwahati residents have recently received the following message from the civic body: “Respected Guwahatians, Under Sec. 189 of the GMC Act, failure to pay property tax may result in attachment of property. Pay immediately on gmcpropertytax.com.””

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