- The tax assessor's office in the county courthouse in which the property is located has the information about the tax lien certificate and the sale. The records provide the taxpayer's name, property address, amount of the lien and tax year. A list of available certificates for sale is also located in the clerk's office.
- Auctions are held to sell tax lien certificates. Some states, such as Alabama, have a yearly auction for tax lien certificates; whereas, others hold them more often. The tax assessor's office provides information about the date of tax lien sales.
- The buyer of the tax lien certificate is determined by bidding. As with any auction, a starting bid is made and continues until no one else bids. Registration for bidding is held the day of the auction. You must have a photo identification and proof of funds to purchase a tax certificate.
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