If the municipality sells its interest to the state or county, foreclosure is conducted in what form?

• A. In Rem
• B. In Personam
• C. Equitable
• D. Quiet Title

Answer: (A)

Foreclosure in tax collection is a remedy tied to the property itself. When a municipality sells its interest to the state or county, the foreclosure is in rem, meaning the court’s action targets the property rather than the person. This allows the tax debt to be satisfied from the real estate and transfers or clears title based on the property’s status, even if the owner cannot be located.

In personam foreclosure would go after the owner personally and seek a monetary judgment against them, which isn’t how tax liens on property are typically enforced. Equitable foreclosure isn’t a specific form of proceeding used for tax foreclosures, and quiet title actions are about resolving ownership disputes rather than enforcing or collecting tax liens.