Unlike most other auctions, the annual sale is a strange auction because bids are not made in cash amounts and taxes are not sold to the highest bidder. The bidding process is designed to ensure that taxpayer/owners will be able to redeem their taxes at the lowest possible interest rate. When a taxpayer redeems their taxes from a tax buyer, they pay the amount paid by the tax buyer at the sale, plus interest. At the annual tax sale, it is on this rate of interest that tax buyers bid. The person who bids the lowest rate of interest (between 0% and 18%) will win a bid. The amount of money to be paid for the lien on taxes is not in question at the annual tax sale: the tax buyer must always pay the entirety of the delinquent taxes, along with costs and interest.