What must be established before foreclosing on a tax lien?

Before proceeding with the foreclosure on a tax lien, it is essential to establish a documented notification. This step is critical because it ensures that the property owner is formally informed of the tax lien and any necessary actions that may follow, such as foreclosing on the property. This notification process typically involves sending a written notice to the property owner, which provides them the opportunity to address the outstanding taxes and potentially avoid foreclosure. It is rooted in due process, aiming to protect the rights of property owners by ensuring they are aware of their tax obligations and the consequences of failing to meet them.

Other options do not directly address the legal requirements for initiating foreclosure. While having a written contract or obtaining approval from the municipality may be relevant in different contexts, they are not prerequisites specifically tied to the process of foreclosing based on an unpaid tax lien. Additionally, the intent of the property owner could be important in various scenarios, but it does not play a direct role in the legal process required to initiate a foreclosure on a tax lien. Thus, establishing a documented notification is the critical step to ensuring that the foreclosure process adheres to legal standards and respects the rights of the property owner.