He also served for a time as the New Orleans municipal tax collector.

He said municipal tax collectors are required by strict laws and professional standards to do everything possible to avoid foreclosure.

Critics thus far tend to be small lien buyers, who would be unlikely to be able to bid on an entire levy, and municipal tax collectors and financial officers.

According to attorneys for the taxpayers and an organization representing municipal tax collectors, however, the problem is that those facing delinquency are financially vulnerable, may not be able to afford a lawyer and can easily fall prey to unscrupulous practices.

Theresa Colton, president of the Connecticut Tax Collectors Association, which represents the state's municipal tax collectors, and the tax collector of Farmington, said that it is rare for a municipality to collect 100 percent of its taxes.

About 50 of the first group of Jersey City taxpayers wound up making arrangements to settle their tax debts with the municipal tax collector, Mr. Rauch said in his letter - after making one or more tax payments to Breen.