I've always understood it that if you don't pay your property taxes, they'll put a lien on the property, and eventually will auction it off if you don't pay.
I recently talked to a friend of my who works in the county sherriff's office. She said here in central PA, you have to be behind property taxes for at least two years in order for them to actually sell your property at a sheriff's sale.
It can work out good for some though....we just moved into a house sitting on 23.55 acres. We're currently renting it at a measly $800/month (the house needs some work, which I'm doing). It turns out our landlord bought this property at a tax sale for a little over $10,000 (the previous owner was delinquent around $4,000 in property taxes). We're working out a deal with the current owner to lease-for-dead for a fucking steal on nearly 24 acres of land.
Sucks for the previous owner, but works out great for my family.
