Delinquent prior year taxes, utility charges, and other Borough charges will be sold to the highest bidder in the form of liens. The Borough holds an annual tax sale for those properties delinquent for the prior year. The state requires that any property listed for tax sale be publicly published and posted in the Borough. The costs of publication and sale are added to the amount to be sold. Upon the sale of these liens, the purchasers (Lien Holders) may pay current year delinquencies and add those balances to the lien. Lien holders must wait 2 years before they can begin to foreclose a property. The property owner may redeem the lien at any time prior to foreclosure, through the Office of the Collector.