Argentina (AR) — civil law.

Nothing on this page describes United States practice. There is no certificate sold to an investor, no administrative sale of land for unpaid tax, and no redemption window after a subasta judicial in Argentina. If you arrived carrying US assumptions, read falsos-amigos first.

Comodoro Rivadavia — the municipal tasas layer

Chubut leaves urban property tax to its municipalities: the provincial Código Fiscal (Ley XXIV Nº 38) art. 109 taxes only parcels “que no se encuentren ubicados dentro de los ejidos municipales” (verified on chubut). For a parcel inside Comodoro Rivadavia’s ejido the Municipalidad is the property-tax creditor. See also fisco-chubut (ARECH, rural tax only) and the layer overview Municipios.

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