Which periods stop the extinction of a local tax claim, and what becomes of that stop if the local government's avoidance or subrogation lawsuit ends without success?
General information · Not legal advice
Material to check
In this practice exercise we check the head of the local government's decisions granting instalment, instalment-by-instalment payment, collection deferral or deferral of enforcement measures together with their dates, the filing papers and docket entries of the avoidance or creditor-subrogation action, the judgment dismissing or rejecting it, and the taxpayer's departure and entry records showing a continuous stay abroad.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading treats the listed periods as exhaustive: the extinction period under the provision on the extinction of a local tax claim does not run during an instalment period, an annual-instalment period, a collection deferral, a deferral of enforcement measures, the pendency of an avoidance or creditor-subrogation action brought by the head of the local government, and the time a delinquent taxpayer stays abroad once that stay is continuous for the period the provision sets.
Another reading notices the special rule for those two lawsuits: where the action is dismissed, rejected or withdrawn, the suspension has no effect at all, so the time it covered counts again, while the provision is silent on an action that ends by settlement or by a judgment for the plaintiff.
Your judgment
If the avoidance action ended by settlement or by a judgment for the local government, should the time it ran still be excluded from the extinction period?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if the provision is amended to add, remove or shorten a suspended period, or if a court decides whether a suspension survives an avoidance lawsuit that ends by settlement rather than dismissal, rejection or withdrawal.