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If you're working tax foreclosures, you've almost definitely come across both tax lien overages and tax deed overbids. They both refer to essentially the same thing - when a bidder bids more on a property at tax sale - either for a lien or a deed - than was owed in back taxes. Tax lien overages and tax deed overbids can be another huge source of income for a knowledgeable investor.
from: http://ezinearticles.com/?Tax-Lien-Overages-and-Tax-Deed-Overbids---How-to-Make-Big-Money-From-Them&id=3850360
