I am dealing with an empty property of some 10 years or so, which has a substantial accumulated Council Tax debt on it. The registered owner(s) of the property are now deceased and their daughter is administratrix for the estate, with signed letters of administration. However the estate has not been dealt with, the property remains empty and no Council Tax has been paid for sometime.
My colleagues in Council Tax now have a liability order in respect of the Council Tax debt against the administratrix for the estate, who does not engage with any Council department.
I am currently scoping the option of forcing the sale of the property on the basis of the Council Tax debt, but understand that as it’s a Council Tax debt you do not use the Law of Property Act 1925 procedure to do this. Does anybody have any experience of the process, tips, pitfalls etc of forcing the sale of a vacant property on the basis of a Council Tax debt.