Tennessee Tax Sale-Tax Sale Information is a process of selling tax liens and/or properties to recover unpaid taxes from delinquent taxpayers. This process is overseen by the Tennessee Trustee, the office of the county trustee, or the local county mayor. The tax sale process is conducted through either a public auction or private sale. In a public auction, the Trustee will sell a tax lien certificate or property to the highest bidder. The successful bidder will then become the lien holder or owner of the property. The lien holder is then entitled to receive the delinquent taxes, interest, and/or penalties owed on the property. In a private sale, the Trustee will negotiate directly with a prospective buyer for the sale of a tax lien certificate or property. The prospective buyer must be able to pay the delinquent taxes, interest, and/or penalties owed on the property. There are two types of Tennessee Tax Sale-Tax Sale Information: Tax Lien Certificate Sales and Property Sales. Tax Lien Certificate Sales involve the sale of a tax lien certificate to the highest bidder. The successful bidder will then become the lien holder or owner of the certificate. Property Sales involve the sale of a property to a prospective buyer who is able to pay the delinquent taxes, interest, and/or penalties owed on the property.