WBH,
What is your point on this tax issue? As far as I know, any bill collector will do whatever it takes to find people who owe money. For example, have you heard of people being called at their jobs because they owed a credit card and the collection agency was harassing them everywhere?
In most cases, there are performance bonuses build into business contracts with collection agencies. This means the tax collectors need to ensure that maybe 90% collection and in return, the city offers then bonuses and a promise for future contracts. So, the notion that people who live in apartments cannot be found if they are required to pay local taxes is a myth. The city council can just pass a law to require all apt owners to turn over their list of tenantsto the tax collectors who will issue a bill in the tenant's name..
I am certain you are misguided on this issue. If I were you, I would end it here. I see no need to engage with you further on this issue, it is becoming to taste like a stale bread and spoiled soy milk...
If local taxes weren't important, I am sure the framers of this question in the immigration process would have long removed it. As far as I can tell, every state has apartments, so the local municipalities would be bankrupt if it can't collection from scofflaws who use and abuse city property for free...
There is no free lunch in this country...