Tax Foreclosure

Process of enforcing a Lien against property for nonpayment of delinquent property taxes. Taxing authorities hold a superior lien against all taxable property to enforce the payment of their taxes.

The process of enforcing a lien against property for nonpayment of delinquent property taxes. Taxing authorities hold a superior lien against all taxable property to enforce the payment of their taxes. See Foreclosure.
Example: The owner of the old apartment house had failed to pay property taxes on the building for the past 2 years. The county was forced to pursue a tax foreclosure against the property and have it sold at auction.