How does a property become eligible for auction at a tax title sale?

A tax title sale is an auction of properties on which there remain delinquent taxes owing to the political subdivision. Property taxes become delinquent, for tax title sale purposes, when they are not paid by December 31st of each year. The pre-auction noticing and publication process for tax delinquent properties begins no later than the first Monday of February of each year, or as soon thereafter as possible.