When parcels don’t sell at tax sales auctions, the county assumes ownership of the property. When this happens, you can purchase the property or the tax deed certificate directly from the county instead of waiting for the auction. There are three types of over the counter tax sales. The first is a deed sale, where you just purchase the property. The second is a tax sales certificate, where you become the lien holder. The third is more rare, and what you purchase is the right a sort of middle ground, where you purchase become the lien holder but after a set amount of time you can assume the property.