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Multiple Choice

Whom can the Treasurer pursue to recover deferred taxes and interest?

Deferred taxes and interest are treated as a personal debt of the taxpayer that survives their life. When the taxpayer dies, the claim becomes a liability of the estate, so the Treasurer can pursue heirs or the estate to recover those amounts from the assets left behind. This ensures the outstanding tax obligations are paid from probate assets before any distributions. The other options don’t fit because an employer isn’t responsible for an employee’s personal tax debts, the city isn’t liable to collect its own tax debt from someone else, and a mortgage company doesn’t bear the taxpayer’s tax liability (unless it holds asset proceeds in the estate to satisfy debts).

Deferred taxes and interest are treated as a personal debt of the taxpayer that survives their life. When the taxpayer dies, the claim becomes a liability of the estate, so the Treasurer can pursue heirs or the estate to recover those amounts from the assets left behind. This ensures the outstanding tax obligations are paid from probate assets before any distributions.

The other options don’t fit because an employer isn’t responsible for an employee’s personal tax debts, the city isn’t liable to collect its own tax debt from someone else, and a mortgage company doesn’t bear the taxpayer’s tax liability (unless it holds asset proceeds in the estate to satisfy debts).