What is the legal action used to enforce tax liens on real property?

• A. In Rem Foreclosure
• B. Foreclosure by Mortgage
• C. Personal Action
• D. Lien Release

Answer: (A)

Enforcing a tax lien on real property is done via an in rem foreclosure, a legal action aimed at the property itself to satisfy unpaid taxes. Because the lien attaches to the real property, the government can seek to sell the property to recover the tax debt, rather than suing the debtor personally. This is different from foreclosure by mortgage (which arises from a loan secured by a mortgage), a personal action (which would target the debtor), or a lien release (which ends the lien rather than enforcing it).