There comes a time when a homeowner is financially unable to contribute the needed property tax to the government. When this happens, he becomes a delinquent taxpayer, and the government places a lien against his property. This can happen both at the state and federal level.
To attend to such tax delinquency, the government offer various ways of gaining back the lost revenues. One of these is by auctioning tax lien certificates to interested property investors. The winning bidders get the tax lien certificates, which the homeowners must pay the debt in order to get back the properties. Through this, the government can regain lost income and continue to provide services to the citizens.