What is the status of the title after an In Rem foreclosure?

• A. Fee simple title
• B. Title is 'absolute and indefeasible'.
• C. Title remains with debtor
• D. Title is defeasible

Answer: (B)

An In Rem foreclosure goes after the property itself to satisfy unpaid taxes, not the person. When the proceeding concludes and a tax deed or equivalent transfer is issued, the tax lien that prompted the foreclosure is wiped out against the property. The result is that the new owner holds title in fee simple free from that particular tax claim, i.e., the title is effectively absolute and indefeasible. In other words, once the redemption period runs out (or is bypassed) and the deed is conveyed, the former tax lien can no longer cloud that title, though other non-tax encumbrances may still exist.