Which form of government power allows for the collection of property taxes?

The collection of property taxes is primarily enabled by the power of taxation. Taxation is the authority granted to a government to levy taxes on individuals, properties, and businesses within its jurisdiction to generate revenue necessary for funding public services and infrastructure. Property taxes specifically are imposed by local governments based on the assessed value of real estate, directly linking the property ownership to the responsibility of contributing to the funding of community services such as schools, public safety, and road maintenance.

In this context, other options like eminent domain, police power, and escheat serve different functions. Eminent domain pertains to the government's right to take private property for public use with compensation, while police power relates to the authority of the government to regulate for the sake of public health, safety, and welfare. Escheat refers to the process where unclaimed property reverts to the state when there are no heirs or claimants. None of these powers involve the systematic collection of taxes on property, which is solely the domain of taxation.