Who gets property value gains at a tax sale?

A 93 year old woman was $2300 behind on her property taxes in Minnesota. The County seized her condo and sold it for $40,000. The county kept the $37,700 above the tax debt. The Pacific Legal Foundation says “This is very bad for property rights.” How are tax sales treated in your state?

Reason | A 93-Year-Old Woman Couldn’t Pay Her $2,300 Tax Bill. The Government Sold Her Home and Kept the Money.