Tax liens are imposed on property by law to secure payment of taxes. A tax lien may be imposed for delinquent taxes owed on property, or as a result of failure to pay other taxes as well. While personal debt follows you where you go, tax liens on real estate stay with the real estate. The property owner becomes responsible for payment even if the tax delinquency was incurred by a prior owner. Tax liens can by paid in a variety of methods, including through an escrow account. Though procedures vary from state to state, there are usually several notices in additional to a fairly lengthy period of time before the property is seized and sold at a tax lien sale.