Re: What's the difference??

Theoretically true. Realistically, if an owner isn't paying his taxes he's not paying his mortgage either, so the lender foreclosures on the mortgage and outstanding taxes become part of his trip price. Now if owner owns his home free of mortgages, and delinquent in taxes, then the county will eventually foreclose upon him, either for the county themselves or at request of investor who bought the tax lien.