How does the Tax Lien Sale Process Work? Many real investors who are looking for a high rate of return consider purchasing tax lien certificates at auction. The purchase of a tax lien certificate differs from the outright purchase of an actual piece of property: a tax lien certificate represents the total debt—including penalties and interest—that is owed to the County Tax Collector on a tax-delinquent property. The county taxing authority in which the property is located sells tax lien
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