Q May a municipality accept a donation of real property that has delinquent taxes owed to the municipality, as well as a municipal assessment?

A A municipality may accept a donation of real property, provided that it has made the requisite findings and documented its formal acceptance in the minutes, as long as the donation does not conflict with public policy, result in an economic detriment to the municipality, or result in an unlawful donation by the municipality. Once a public body acquires real property, any ad valorem tax liens are extinguished, but that does not relieve the previous owner of any personal liability that may have accrued for unpaid taxes and assessments. (Attorney General Opinion to Hollingsworth, October 11, 2013)