30 April 2010
In rem (Latin word ) means 'against the property, not against the person'
Tax in rem generally denotes consideration only of property characteristics, and not personal attributes of the owner, in the assessment process,
In Simple words the assessment authorities has right to collect tax from a property(by selling, or disposing or letting it out) not from on owner. E.g. if owner of a property is not known (or in not found ) and huge tax is due relating to such property tax in rem can be applied.
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