Which entities must the plaintiff file a copy of the complaint with to begin the in rem process?

• A. Tax Collector, County Clerk and Attorney General
• B. County Clerk and Attorney General
• C. Tax Collector and County Clerk
• D. Attorney General

Answer: (A)

In rem proceedings for tax collection must be driven by official statutory channels to ensure proper notice, jurisdiction, and state involvement. The filing needs to be shared with the Tax Collector, the County Clerk, and the Attorney General.

The Tax Collector is the official responsible for tax delinquency and enforcing tax liens, so the case must originate from the tax authority that holds the claim on the property. The County Clerk serves as the record-keeper and docketing point for court actions; filing with the clerk places the case on the court’s calendar and ensures public notice and proper service. The Attorney General represents the state in actions that involve public funds or state interests, ensuring the action complies with law and that the state’s role is properly represented in the proceeding.

Missing any one of these offices would mean the action isn’t proceeding through the required channels, which could undermine notice, jurisdiction, or state representation. Therefore, all three—Tax Collector, County Clerk, and Attorney General—must be involved to begin the in rem process.