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in personam |
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| The section provides for an in personam action against the offender, rather than one against the property itself, and preserves the rights of innocent third parties. Inasmuch as state tax jurisprudence is largely based on common law in personam principles, cases such as World-Wide Volkswagen Corp. The city is permitted to seek an in personam judgement by the Real Property Transfer Laws section 926 which authorizes the county to sell at auction personal possessions to satisfy real property taxes. |
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