Any entity can garnish your wages for delinquent taxes. It sometimes can get it directly from your tax refunds in following years or it can take you to court to sue for wage garnishment, property liens or even freezing bank accounts. If you are in a situation wherein you have already experienced a legal filing by the local municipality, then you should discuss the next steps with an attorney. The same holds true if an action has not yet begun. As to the school district, I am not certain if a public school would have cause (for taxes). It would be really the municipality, not the school district.