Principles of Municipal Tax Collection II: Tax Sales

This second course in the sequence focuses on the advanced aspects of enforcement. The areas of enforcement that are covered in detail are general provisions, power of tax sale, preparation, mechanics, and certificate of sale. Redemptions, redemptions by installments, priorities of liens, bankruptcy, foreclosure, in personam, and In Rem are also discussed in depth. Other topics presented are assignment of tax sale certificates, and cancellation and redemption of tax sale certificates. The course includes hands-on calculations. A review and final exam are given. Students should bring a 12-digit calculator beginning on the first day of class.