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.

San Juan (Ciudad de San Juan) — the municipal tasas layer

This page covers only what the Municipalidad de la Ciudad de San Juan (the capital municipality, branded “Capital San Juan”) levies and collects on real property. The provincial impuesto inmobiliario (DGR San Juan, Código Tributario Ley 151-I) is a different creditor with a different file — see fisco-san-juan and san-juan. Layer overview: Municipios.

Thin primary base.

The city’s own Código Tributario Municipal and current Ordenanza Tributaria Anual were not retrievable: the old municipal ordinance archive (wwwold.municipiosanjuan.gob.ar) no longer resolves, and the current site is a JavaScript application with no published normativa. What follows rests on the provincial municipal law, which was retrieved. Every city-level rule is needs_verification.

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The opening section is open to everyone. The procedure in detail — statutes, deadlines, who may bid, and what the record does not say — is behind a free account.

We ask for one because writing these from primary sources is slow work, and knowing who relies on it tells us which country to do next.

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