>>2674425I don't know what the laws are in your part of the world but a lot of large properties in the US that stay in families for generations eventually fall behind on their land taxes. In my state it happens a lot, and old farm shuts down and 40 years later the people who inherited it and had no interest in doing anything with it find out they $200k in back taxes because it's 200 acres they haven't been paying attention to for 40 years.
Once the land has a tax lien the owners can pay up or they can cut a deal - usually this is to sell the land and use the revenue to pay their back taxes in exchange for not getting hauled to court for tax evasion. This is how you can buy large tracts of undeveloped land for peanuts. Savvy buyers have lawyers who scan through the local tax liens and then contact the owners and make them offers "I see you owe $97k on your great grandfather's 500 acre farm. I'll take it off your hands now for $300k cash. you can pay your taxes and avoid sanctions and have a cool $200k profit"