If municipality has sold its interest in a tax sale certificate to state or county, they can foreclose ______ in name of municipality.

• A. In Rem
• B. In Personam
• C. Quiet Title
• D. By Deed

Answer: (A)

The key idea here is that tax foreclosure is an action against the property itself, not against a person. When a municipality sells its interest in a tax sale certificate to the state or county, the proceeding to enforce the tax debt remains an in rem action—the court considers the property and its encumbrances, and resolves the rights in the land. The goal is to satisfy the tax lien by foreclosing on the property and, if needed, transferring title to the purchaser.

An in rem foreclosure focuses on the property and determines what interests attach to the land, which is why it’s the proper vehicle for tax-related foreclosures. In contrast, an in personam action targets a person’s obligations and seeks to hold a person personally liable, which isn’t how tax liens on real property are enforced. A quiet title action is used to resolve competing claims to ownership, not to enforce or extinguish a tax lien. Foreclosing by deed isn’t a separate remedy; the foreclosure proceeding itself is what transfers title to satisfy the tax debt.

So the correct approach is foreclosing in rem in the name of the municipality (or the holder of the tax lien).