(photo: Edwin J. Torres/Mayoral Photography Office)

As Benjamin Franklin famously wrote, "in this world, nothing can be said to be certain, except death and taxes." This is true for property owners who maintain their buildings and pay their property taxes in full each year, but for the few who do not, there can be consequences, including foreclosure.

Often, the failure to pay taxes is indicative of a litany of issues, such as physical deterioration of the building. Imagine being a resident of a tax-delinquent building: you've worked hard to pay your rent, and you