Oh, it's a specific way of processing form controls in VBA code. You need to do something like this:
Private Sub CommandButton1_Click()
ProcessGrid iGrid1
End Sub
Private Sub ProcessGrid(grid As Control)
MsgBox grid.Tag
End Sub
As I wrote, the iGrid class does not implement the Tag property - and that's why the compilation of your code fails. The Tag is also an extender property in VBA, and to access it, you need to look through the prism of the Control class.