A tax title is a tax lien placed on a property for non-payment of taxes. This lien is recorded at the Registry of Deeds. This process then allows the Treasurer to begin foreclosure proceedings in Land Court. Before a tax lien is placed on a property, the homeowner is notified by letter and given time to bring the taxes to a current status. Advertising in the local newspaper is also part of the tax lien process.
The city attorneys and the land court will notify the owner if their property is placed in foreclosure. From time to time, the city will auction off property it has received through the foreclosure process. A legal advertisement will be placed in the newspaper which will list the date, time, and place of the auction, as well as a description of the property.