If you have a judgment against someone, you can "execute" the judgment against the debtor's non-exempt real or personal property. Its most common in states with "judicial" real estate foreclosure laws- that is, in the 23 or so states that require the lender to file an action in court, rather than just serve and publish foreclosure notice ("non-judicial foreclosure") and then have a private party sell the property "on the courthouse steps".
Don't see many Sheriff's sales any more, in states with non-judicial foreclosure. The exemption laws are generous enough that most folks don't have any non-exempt property to execute against, and if they do, they usually try to sell it, borrow against it, or just deed or convey it to the judgment holder rather than incur additional costs and negative credit score impact of going to court.
Tax sale is a completely different animal- the county Treasurer is empowered to sell property at auction, free and clear of liens, if property taxes go more than 3 years delinquent. Sheriff has nothing to do with it. What with all the publicity on late night TV, not many bargains at tax sales anymore. The days of buying a house for $312.98 in back taxes are long past.
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Today's Featured Article - A City Guy's First Tractor - by Fred Hambrecht. After living in apartments in Atlanta for more years than I care to remember, the wife and I decided to move to the country. Humming "Green Acres is the place for me..." we purchased a 29 acre tract about 60 miles south of Atlanta. Next came the house, I could talk about that ordeal for another two weeks... But, I want to talk about my tractor! We didn't even own a lawnmower, and all of a sudden we had enough grass to feed all the starving children of the bovine world. Naturally, I talked
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