Collection of Delinquent Real Property Taxes by Action "In Personam"

Abstract

The increase in real property tax delinquency has directed attention to the discovery of effective tax collection devices. In turn, consideration of new methods of collection revives the somewhat more ancient problem of the enforcement of real property tax claims by obtaining a personal judgment against the taxpayer.' Thus a report of a committee of the National Municipal League contains a model real property tax collection law with a provision that residents of the state who are owners of real property within the state shall be personally liable for taxes levied against such property, such liability to be enforced by appropriate action as for a debt.2 In contrast, a report issued by the Committee on Tax Delinquency of the National Tax Association indicates that personal but not real property taxes should be the subject of a judgment in personam.3 Neither report reveals the effect of their respective conclusions on the problem of real property tax collection nor discusses to any great extent the legal implications of their respective provisions relating to the collection of real property tax claims by means of personal judgments. These two related considerations-the practical effect of a given method of tax collection, and the legal questions presented by its adoption and use-deserve scrutiny before the suggestion of either committee is accepted by a taxing unit.