When the county Tax Lien is more than the Property is worth?

[Adrian Pillow]

I am completely confused on how the math works on City/County owned properties where the outstanding back taxes owed are worth more than the property...  (think: vacant lots / teardowns)

Is there a way to pre-negotiate with the county Tax Assessor?  % of owed maybe?

Basically, who or how are are these properties disposed of if the math does not work?

Thanks for any insights!