What if nobody wants to buy it and you can't pay the tax?
Then it’s worthless and the state will take abandoned land for $0.00.
If the land is worth less than nothing (contaminated etc) then there should have been a bond involved to ensure the clean up fee was collected.
The state takes it, and then can either sell it off or use it. This makes it easier to do things than trying to find who owns a probably abandoned property.