County Treasurer
https://treasurer.acgov.org/taxcoll/TaxDefaulted.page?
The primary purpose of a tax sale is to collect taxes that have not been paid by the property owner for at least five years. Offering the property at public auction achieves this by either selling the property or by forcing payment of the property taxes. During those five years, the taxpayer has repeatedly been notified of a “prior year delinquency” in the important messages box of each subsequent year current tax bill and still has the ability to keep the property until the day before the sale by paying taxes in full. If the property is sold, lienholders and the former owner may claim proceeds in excess of the taxes and cost of the sale. For more information, refer to the Tax Defaulted Land FAQ's below.