What could make a deadbeat hillbilly happier that sitting on their fat butt; smoking a cigarette; working on a case of Bud; all of the while watching their 120 inch big screen TV - ALL PAID FOR BY THE TAXPAYERS?

In the past, smaller taxpayers such as yourself held a disproportionately higher audit risk since it's a lot faster to audit the little guy which makes their numbers look better.

Tax sales are a balancing act among (1) the need of government to collect property taxes and, if owners will not pay then, then to provide incentives for investors to purchase the tax rights and (2) investors, who need an attractive return for the risk they are taking, and (3) citizen taxpayers, who should not lose their property and all equity because of small debts and perhaps temporary or at least relatively short term financial difficulties.

However I would say this tax payment deadline is the prompt to pay. 

I think I understand this correctly but I'm hoping you can confirm the process:Buyer and seller agree to owner finance and decide on sales price, amortization, interest rate, and balloon scheduleBuyer allows seller to "keep" his portion of tax payments, and his rent income for the month of closing (the 'credits')Seller transfers the tenants' security deposits to buyerBack these credits out of the sales price to get the actual note amount and actual monthly paymentSit pretty for a few years on your cash flowWhen balloon is due, go to a big institutional lender and cash-out refinance to pay the balloon.Profit!

There are a few reasons for this but the main driver is the fact that in Georgia the county tax commissioner has an implied lien over ALL real estate owned by a given taxpayer, not just the property or properties with overdue taxes. 

It doesn't really affect me, other than as a tax payer.

I tend to get letters after the towns update their assessment lists, I think they are just looking for properties with a taxpayer address different from the property address.Anyway, here's the deal.

The banks paid it all back and billions in excess... and taxpayers "won" economically.

Now you have (a) shifted persons for a net gain because what would have been 100% tax payer funded is now at least partially private sector financed.