Start Researching Over the Counter Lists: Listed below are the ?Over the Counter? Tax Sale Lists. The Lists are separated by type and state. The States are listed in alphabetical order, click on the State tab to be directed to the individual county lists. Each State will also include a details on the state OTC process. Click on the one of the four tabs below to start researching Over the Counter Tax Sale Investors along with the Local Land Banks. Tax Sale Support has the largest database of current OTC lists available online. Start researching by clicking the tabs below! 1. Over the Counter Tax Liens 2. Over the Counter Tax Deeds 3. Over the Counter Land Banks 4. Over the Counter Redemption Deeds