What can a Tax Collector do if taxes remain delinquent after a tax sale?

• A. Pursue foreclosure on the lien through the appropriate legal process or other enforcement actions allowed by law
• B. Forgive all remaining taxes
• C. Move the property to another state
• D. Rename the property to avoid taxes

Answer: (B)

When a tax sale doesn’t resolve the delinquency, the main action is to enforce the tax lien through the legal foreclosure process or other remedies allowed by law. The tax collector can initiate foreclosure on the lien to recover the unpaid taxes, plus interest and costs, if the taxes remain due. This is the standard mechanism to move toward a resolution when a delinquency persists after sale. The property owner may still have a redemption period to pay what is due, but if redemption doesn’t occur, foreclosure proceeds, potentially transferring title to the bidder.

Forgiving all remaining taxes isn’t a permissible remedy; taxes collected aren’t simply wiped away by the collector. Moving the property to another state or renaming the property to avoid taxes are not legal options under tax collection rules.