Argentina (AR) — civil law.

Nothing on this page describes United States practice. There is no certificate sold to an investor, no administrative sale, and no post-sale redemption window in Argentina. If you arrived carrying US assumptions, read falsos-amigos first.

Municipios — the tasas layer

Argentine municipalities do not levy the impuesto inmobiliario. That is provincial. What they levy is tasas — charges for services, of which the best known is CABA’s ABL (Alumbrado, Barrido y Limpieza).

Why this gets its own layer

Because it is a separate creditor with a separate file.

• The province (ARBA, AGIP, …) sues for impuesto inmobiliario.
• The municipality sues for its tasas.
• A property can be current on one and years delinquent on the other, and a diligence check that covers only the provincial position misses half the exposure.

Both routes run through a `juicio de apremio` and both can end in a `subasta judicial`.

What survives the sale

Pre-possession tasas are within the relief in the plenary — impuestos, tasas y contribuciones — where the auction price does not cover them. Unlike `expensas`, they do not follow the buyer as a matter of course.

Municipal autonomy

The degree of municipal autonomy, and the enforcement powers a municipality holds, vary by province — each provincial constitution settles it differently. There is no uniform Argentine municipal law.

Build status

Individual municipal pages, largest-first: not yet built. Municipal tasa regimes, rates and enforcement practice are needs_verification throughout. See content-map.

This is not a county layer.

A municipio is a government that levies charges. It keeps no land records, runs no courts, holds no auction money and sets no valuations — those are provincial or judicial. See departamento-judicial-vs-departamento-administrativo.