What option is available after 6 months of delinquent taxes?

After 6 months of delinquent taxes, the governing body can appoint a receiver. This action is typically taken to help manage and oversee the property in question effectively until the tax issues are resolved. The appointment of a receiver allows for someone to be tasked with maintaining the property, ensuring compliance with local regulations, and facilitating the collection of overdue taxes, ultimately protecting the interests of the municipality.

This process is particularly relevant in situations where properties have been neglected due to the owner’s inability or unwillingness to address tax obligations, thereby allowing for a structured approach to reinstating financial responsibility over the property. The appointment serves as a means to adaptively manage properties that may otherwise fall into disrepair or further financial distress.

In contrast, the other options do not accurately describe the actions or processes that follow 6 months of delinquent taxes. A tax lien auction occurs after a property has been delinquent for a specified period, typically beyond six months. Discounts on property taxes or government seizure of property are not typical actions taken specifically at the 6-month mark in relation to delinquent taxes. Thus, the role of a receiver is correctly positioned as the viable option in this context.