What is meant by 'assignment of property' in tax collection context?

The term 'assignment of property' in the context of tax collection refers specifically to the transfer of property or interest in property. This concept is essential when discussing how ownership or rights related to real estate and personal property can be reallocated, especially in relation to tax obligations. When a property owner fails to pay taxes, the government may seek to assign the right to collect those taxes or the property itself in order to recoup owed revenues.

In many instances, this means that the title or interest in the property can be reassigned to another party, which is often a governmental entity, typically through a tax sale or foreclosure process. This assignment can lead to eventual ownership changes, which highlights how tax obligations can directly impact property rights.

The other options, such as temporary rental of property or utilities rights assignment, focus on different aspects of property use and transfer that do not relate directly to tax collections. Government seizure of property, while somewhat related, is a specific action rather than a process of assignment, which involves a broader context of transferring rights or interests. Therefore, the focus on the transfer of property or interest is what makes the answer correct in this context.