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Tax Certificate Sale. A tax certificate is an enforceable first lien against the property for unpaid real estate taxes. The certificate holder is an independent investor who actually pays the taxes for a property owner in exchange for a competitive bid rate of return on the investment. The tax certificate sale allows investors to purchase certificates by paying the tax debt.
Tax Lien Certificates - Tax Deed Sales Missouri MO. 1  Missouri is a decent state for tax lien certificate sales. 2  Interest Rate. 3  Ten percent on the taxes and penalties owed and then you can bid more based on what you would pay for the whole property.  You do not receive any interest on the 1  overbid. Redemption Period.