Yes, special Assessment Liens that remain unpaid are sold at the Annual Tax Lien Sale conducted by the Treasurer in the same manner as a delinquent property tax lien. However, a homeowner or property owner with a mortgage on the property may place their mortgage in jeopardy by failure to pay a Special Assessment Lien. When the annual installment of a special assessment becomes delinquent, the entire assessment goes to tax sale. Payment of the assessment can no longer be paid in installments and the entire amount must be paid in full.