Dundee City Council has been forced to take action against thousands of residents who have not paid their council tax in the past couple of years.
Information obtained by the Tele revealed there have also been 37 people bankrupted over non-payment of the tax.
The figures come just weeks after the Tele revealed that city householders have the worst record in Scotland for paying their council tax.
Figures show that 93.4% of people in the city paid what they owed in 2016/17 — the lowest rate of any council area in the country.
It was the fifth year in a row that Dundee had the lowest collection rate.
Figures provided through freedom of information legislation show that almost 3,000 people had charges for payments served on them — with 2,908 charges for payments served during 2015 and 2016.
During the same period, 2,098 people had their earnings arrested, 10 bank assessments were made and 37 people were sequestrated.
Mary Kinninmonth, the director of Dundee Citizens Advice Bureau, said: “It would appear that if people are struggling financially their first priority is food and heating.
“Other essential demands on their income — including rent, mortgage and council tax — come further down the list of priorities of people who are in financial dire straits.
“However, these bills obviously also need to be paid. I’d urge anyone in this situation to seek help — no matter how advanced their situation is.
“If they approach the council they will get help such as a reduction in council tax in some cases.”
The council’s finance spokesman Councillor Willie Sawers said: “We try to encourage as many people as possible to pay by making it easy for them to do so, for example by direct debit or by paying online.
“Diligence such as wage or bank arrestments are only carried out when other methods of recovery have been exhausted.
“The corporate debt team works closely with council advice services such as Welfare Rights, CONNECT and DEEAP to ensure we are making referrals and maximising income.
“Throughout the process of debt recovery we provide support and advice to people who are in financial difficulty.”