There are two methods to foreclose a tax lien. A lis pendens would be filed, for instance, in a foreclosure action or a divorce action, etc.Properties with delinquent real estate taxes are subject to tax foreclosure. Lis pendens is a notice lenders use when they initiate a foreclosure sale. Find Local Rules and Forms that provide procedures and guidelines for courts in Mecklenburg County. Edit, sign, and share Lis Pendens Notice in Connection with Action to Foreclose online. Both sides testify and show evidence and Judge decides case. Lis pendens fees: First Page s.