What must occur for a tax certificate to be eligible for foreclosure proceedings?

For a tax certificate to be eligible for foreclosure proceedings, it must be certified as delinquent. This certification indicates that the property owner has not paid their property taxes, making the certificate a legal claim against the property. When taxes remain unpaid, the taxing authority can take legal steps to recover the owed amounts, which includes initiating foreclosure proceedings.

If the tax certificate is not certified as delinquent, it does not have the legal standing necessary to proceed with foreclosure, meaning that the process is dependent on this crucial step. Other aspects, such as payments being overdue or interest rates, do not directly impact the eligibility for foreclosure; they may relate to the overall process but do not determine whether or not a tax certificate can initiate foreclosure. Therefore, the correct answer hinges entirely on the requirement for the certificate to be validated as delinquent before any legal actions can be pursued.