Final answer:
A legal action brought by the taxing authority when property taxed are not paid when due is called an in rem legal proceeding.
Step-by-step explanation:
A legal action brought by the taxing authority when property taxed are not paid when due is a(n):
- in rem legal proceeding
- injunction
- Article 78 proceeding
- reformation
In this case, the correct answer is option a. in rem legal proceeding.
In rem legal proceedings are actions taken against a property itself, rather than against an individual. The taxing authority can initiate this type of proceeding to enforce the payment of taxes on the property.