In my opinion the only time this should be an issues in when it was a sale transaction and the seller is out of the picture. If it was a refinance and the homeowner is the one who would have been responsible for paying the taxes, they should still pay them. Unfortunately, in a sale, the person who really owes the money isn't the one getting the bill... the new buyer should not have to pay for the mistake.
Best,
Robert A. Franco
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