I am looking for to buy a house and someone told me about house with tax liens on them. Do I just have to pay the back tax amount owed? So if a house has $2000.00 back taxes on it and I pay them, do I own the house? Sorry for being so dense.:)

I assume you're talking about property tax liens. If so, it's a lot more complicated than that.

If there is a tax lien issued against the property now, somebody already owns the tax lien and you will just be paying the taxes off for the benefit of the owner (not good). In most states this will give you no rights in the property.

To own the property you must purchase the tax lien yourself at the sale and wait out the redemption period (time given to the owner to pay), or get a deed from the owner himself as you would with any other property.

If this is in reference to a federal income tax lien, and you can get a deed to the property, you might be able to wait it out without paying it off. The IRS rarely forecloses. I don't think this is the situation you're referring to though.

On tax liens there the property is sold at auction, it will sell normally for at "LEAST" the tax due but at auction can go much higher.

Also normally property with mortages the mortgage company will pay the tax and they forclose latter.

A 100,000 home with 5000 taxes due on it, may sell for 5000 dollars but it may go up to 30,000 at a auction, it is hard to tell depending on who is at the sell.

Now each state is different in a few you get the deed at the day of the sale, in others you get a tax certificate that you have to hold and continue to pay the taxes on for 1 to 3 years before you can exchange the certificate for a deed. During the time the prior owners have the right to reclaim their property plus interst plus any upkeep to the property.

Also a state ( country) tax sale does not do away witih some other liens like a IRS lien but will do away with some other liens.

I used to buy properties that way all the time, but remember it is cash or approved check at the time of the sale, so you have to have the money to do it.