Primary objective of this article is to discuss on Fundamentals of Tax Lien Bidding. Businesses on Tax Lien Bidding certificates is the initial process in the acquisition. This type of auction differs from the others from the usual property auction since the one bided on is the quantity of delinquent taxes to become paid. The property is not the focal point in the bid. Here explain various methods for Tax Lien Bidding like Interest Rate, Ownership, Random Selection, Straight Bidding, Over the Counter Sale etc. here briefly explain all methods of Tax Lien Bidding with examples and explanation.