A property owner had a stroke and is unable to take care of himself. He has no heirs so a court placed him in a nursing home and assigned a local attorney to represent him and take care of his financial affairs. The property owner has no will or any money available for expenses and hasn't paid any property taxes in the past four years. The court has been notified that the property owner's health is not improving, so he will not be leaving the nursing home. What would the state file to eventually collect the unpaid back taxes