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.
ATER — Administradora Tributaria de Entre Ríos
The tax authority of Entre Ríos. Relevant to this wiki because
ATER is the creditor in the juicio de apremio: it assesses the
impuesto inmobiliario, certifies the debt into a título ejecutivo, and sues.
ATER cannot sell your property administratively. It must obtain a
sentencia de trance y remate from a court, and the court — not ATER —
orders any subasta.
| Field | Value |
|---|---|
| Jurisdiction | Entre Ríos |
| Taxes relevant here | impuesto inmobiliario; ingresos brutos and sellos may also generate apremios |
| Enforcement vehicle | juicio de apremio / ejecución fiscal |
| Website | needs_verification |
Payment-plan (plan de pagos) availability mid-execution | needs_verification |
See juicio-de-apremio and entre-rios.