The term tax liens mean to seize or take control of one’s property until they pay the full tax amount including penalties and other applied interest. Properties which have an outstanding tax amount for the current period is known as a delinquent property. The county will give an extension of up to 1 year to pay the pending tax amount. If not, the delinquent properties are converted as tax liens by the county government. After that, the tax liens are sold to the investors in the auction process. Selling the liens is the only way for the government to recover the pending tax amount.