Which power allows the Crown to reclaim ownership of property if taxes are unpaid?

The power that allows the Crown to reclaim ownership of property if taxes are unpaid is known as the power of escheat. This legal concept allows the government to take control of property when the owner dies without heirs or when property is abandoned. However, in the context of unpaid taxes, it signifies that if a property owner fails to pay their taxes for an extended period, the government can reclaim that property through this power.

Escheat is fundamentally rooted in the principle that no property should be left ownerless and that the state has a vested interest in maintaining a productive and ordered society through tax revenues. This power is enforced following established legal processes, ensuring that property is returned to public ownership to be used in the community's interest.

In contrast, other choices relate to different aspects of property law: eminent domain pertains to the government's ability to take private property for public use, power of taxation refers to the government's authority to impose taxes, and police power relates to regulations that promote the health, safety, or morals of the public. Thus, escheat is specifically related to reclaiming property due to non-payment of taxes, distinguishing it from those other powers.