How may delinquent taxes be collected?

The correct method for collecting delinquent taxes is through a tax sale. This process involves the sale of property at a public auction, where the government seeks to recover unpaid property taxes by selling the property to the highest bidder. When property taxes go unpaid for a certain period of time, the local tax authority may place a lien on the property. If the taxes remain delinquent, the authority can then initiate a tax sale, allowing them to recoup the owed taxes effectively.

The tax sale serves not only to collect delinquent taxes but also helps keep the tax base stable for the municipality. It offers an opportunity for investors to acquire properties at potentially lower prices, ensuring that the local government can continue to fund services without significant delays in revenue collection.

While other methods like wage garnishment, property seizure, and bankruptcy filing may relate to debt collection in a broader sense, they are not typically utilized specifically for recovering delinquent property taxes in the same direct manner as a tax sale. Wage garnishment pertains more to personal income and general debts, while property seizure may occur as a result of other legal processes. Bankruptcy filings can impact tax liabilities but do not directly facilitate the collection of delinquent taxes.