Emory Law Journal


In tough economic times, everyone looks for ways to do more with less. Local governments, however, face the challenge of doing more with money they do not have. With the recent shrinking of their budgets, it is critical that governments use their limited funding and opportunities for future funding wisely. One such opportunity for future revenue, the payment of delinquent property tax obligations, is critical to providing basic public services, such as education and emergency services. However, government officials may not be maximizing this resource and there is a risk that governments¿ financial needs are being exploited.