[John Valentine]

If they did they would require the business people who buy the liens to transfer everything above the amount of the lien and reasonable costs to the property owner. I don't know of any jurisdiction where it works the way you describe. Once the property goes to a tax sale, and that happens only after all attempts to collect the tax from the owner have failed, the buyer gets the deed.

[Cvengr]

In California, the state has the burden of proof for one year to show the taxes hadn’t been paid and the real value had been properly transferred.