When faced with non-payment of property Tax, sometimes the County Governments offer tax sales at an auction to the public as a step toward making lost income. In the case of an auction of tax lien sales, it is actually just a certificate that is sold and a purchased and not the actual land or property.

A buyer of such a tax lien is essentially loaning money to the property owner to pay their taxes. In return, the property owner has to repay the buyer, all the taxes accrued and the sum of all penalties, and administrative cost. Failure to do so will allow the buyer to access to own the deed and the property in question.

A tax lien sale is a public sale set up as an auction, against the County