Foreclosing On A Lien

What suggestions are there as to the proper way to start foreclosure once the time period for payment of the tax has passed?

Would it be best to first politely contact the owner by mail, phone, or in person to point out that the taxes are overdue and that forclosure is possible (saying, stating something like "You may have overlooked your property tax bills in the last ..."wink? Or, should the first notice they receive be legal notification of pending foreclosure?

My objective is getting the taxes paid rather than taking title to the property.

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