A tax lien is a lien imposed by law upon a property to secure the payment of taxes. A tax lien may be imposed for delinquent taxes owed on real property or personal property, or as a result of failure to pay income taxes or other taxes.
You can get a list of people who are late on taxes from your county. The best times to send direct mail to this list is in April and November.
Check your local state laws to learn how long it takes for a property to be foreclosed on.