What determines a tax sale?

A tax sale is fundamentally determined by the non-payment of taxes. When property owners fail to pay their property taxes, local governments may enforce a tax sale as a means to recover the owed revenues. This process typically involves the sale of the property at a public auction, allowing the government to reassign ownership to a buyer who will then be responsible for the property taxes moving forward.

The emphasis here is on the failure to meet tax obligations; it creates a legal basis for the government to act in recovering lost revenue. Once the property goes up for sale, the proceeds from the sale are used to pay off the delinquent taxes, and sometimes other associated costs, thereby allowing the local jurisdiction to recover some of the funds owed.

In contrast, other options such as the payment of property tax, voluntary property sale, or government acquisition of property do not directly lead to a tax sale. These scenarios do not result in the same legal actions taken to address unpaid taxes; they represent entirely different situations regarding property ownership and fiscal responsibility.