Home Foreclosures: 16.2.3.1 Overview
Most jurisdictions follow these sequential steps to foreclose on properties delinquent on taxes: (1) imposition of lien and notification of pending tax sale; (2) sale of a tax lien certificate or tax deed, or conditional transfer to the government entity; (3) period for homeowner to redeem; (4) foreclosure of the right of redemption; and (5) final transfer of the property.