Which of the following is listed as an exception to the infeasibility principle?

• A. Taxes (unpaid taxes)
• B. Municipal charges
• C. Highways and easements
• D. Expropriation

Answer: (A)

Unpaid taxes are treated as an exception to the infeasibility principle because they are a routine, resolvable encumbrance that can be settled at closing. The seller typically discharges taxes owing up to the date of closing, or the buyer takes title subject to the tax lien and the net effect is adjusted in the settlement. This means the transaction can still proceed even though taxes are owed, since the issue can be handled within the closing process.

In contrast, municipal charges, highways and easements, or expropriation introduce ongoing or fundamental limitations or losses to the property that can prevent a clean transfer. They either attach as additional encumbrances that the buyer must accept or, in the case of expropriation, can take the property away entirely. Thus they aren’t treated as acceptable exceptions to the principle.