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 judicialin 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 Municipaland currentOrdenanza Tributaria Anualwere 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 isneeds_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.
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