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Meaning of “delinquent tax certificate” in the English Dictionary

"delinquent tax certificate" in Business English

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delinquent tax certificatenoun [C]

uk   us   US
TAX, PROPERTY an ​officialdocument showing that ​taxes that have not been ​paid as ​agreed on ​land or ​property. This ​document can be ​bought as an ​investment and the ​buyer has the ​right to receive the ​moneyowed in ​taxes from the ​owner of the ​property and, in ​addition, ​interest on their ​investment: Volusia County ​conducted its ​annualdelinquenttaxcertificatesauction over the ​internet in June.
(Definition of delinquent tax certificate from the Cambridge Business English Dictionary © Cambridge University Press)
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