Tax foreclosure proceedings are a statutory proceeding against the land itself where a tax delinquency lien is recorded on a piece of property whose property taxes have not been paid and the county tax collector files a motion with the court to sell the parcel at sale to pay the delinquent taxes.If the motion is granted, the county tax collector then sets an auction date of the property at a specific location and time. The auction is then held and all recorded liens are wiped out on the property in the event of a successful sale where the new owner takes the property free and clear of all liens.The former owner loses title to the home but does not end up with any personal deficiency judgment.Good question.