I recently had a conversation with one of the clerks in the Tax Claim Bureau in my home county about excess funds at a tax sale. If the winning bid at a tax sale is more than the delinquent taxes and the costs incurred by the Tax Claim Bureau for collection (i.e. costs of posting, giving notice, and the auction) the excess proceeds are first applied to any outstanding liens or encumbrances. If there are no outstanding liens or encumbrances or if all are satisfied and excess still exists, then the excess is paid out to the delinquent taxpayer (if they can be located). 

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