Within a tax sale, which of the following can occur?

In a tax sale, the correct answer indicates that whoever purchases the lien at the sale must pay at least the delinquent tax and penalty owed. This is because when a property is subjected to a tax lien, the buyer of the lien effectively assumes the responsibility for the outstanding tax obligations.

The taxation authority auctioning the lien does so to recover the taxes that are owed on the property. By paying the delinquent amount plus any associated penalties, the buyer gains a legal claim to collect that debt, typically with interest. This process ensures that the government entity can recoup lost revenues due to unpaid taxes, and it provides a mechanism for investors to potentially earn a return on their investment through interest accrued on the lien.

Understanding this aspect of tax sales helps clarify how property and tax responsibilities are managed in real estate transactions, particularly in the context of tax delinquencies. By contrast, other choices suggest different scenarios that do not accurately reflect the legal and financial mechanics involved in tax sales.