The process of "selling" a property to the governing authority (usually a state) because of unpaid real estate taxes. No actual sale takes place. Title is transferred to the governing authority and typically the former owner may redeem it within a certain time (which varies by area) by paying taxes, penalties and costs.
Property on which current county taxes have not been paid is "sold to the state." No actual sale takes place - the title is transferred to the state and the owner may redeem it by paying taxes, penalties and costs. If it has not been redeemed within five years, the property (referred to as "tax sold property") is actually deeded to the state. (Similar "sales" to cities take place for unpaid city taxes.)
The sale of property after a period of nonpayment of taxes. The grantee receives a tax deed. In most states the defaulting party has a redemption period during which he may pay the unpaid taxes, interest, court costs, and the purchase price to redeem the property.