We have no idea which counties pay the most. Thousands of dollars are generated in Tax Sales daily.. 80+ tax sales a day and 24,800 properties a day go to tax sale, this means that their is an ever growing number of overages and the list is self replenishing.
These tax sale overages have been created since the beginning of collection of taxes in Roman times, don’t pay your taxes they go to the sale and the County/State gets the money. There will always be properties going to the tax sale, people die, people go broke, companies go broke, companies and people forget to pay taxes and even forget they own properties!
How can you forget you own a property? Simple, companies when they sell out many times have very poor accounting and record keeping and have “weird” assets, Ed Diamond can tell you some very amusing stories of takeovers he was a part of at PepsiCo when they discovered they owned properties they did not even know they owned. I can tell you as an Attorney I had clients that did not know they owned properties and “discovered it” after it was too late.