A tax sale is a sale of property that is conducted by a government agency in order to collect unpaid taxes. Tax sales are typically held at public auctions, and the property is sold to the highest bidder. Tax sales are often used to collect delinquent taxes on real estate, but can also be used to collect unpaid taxes on personal property. Tax sales can be a good opportunity for buyers to purchase property at a discounted price, but they also come with certain risks, such as the possibility of other liens or encumbrances on the property.