Most of the states made an organized effort to pass draconian tax lien forfeiture laws in the last 30-40 years. You used to be able to flip them off until you died in a lot of states, then they'd take the money out of the estate.
No longer. I think in my state, it's like 18 months before they smack you with the BIG penalty, and the forfeiture letter.
It's well past time to tax the income from property, not the property itself.