Question: We are currently dealing with an abandoned home where the tenant has passed away and he was in a "Senior Tax Deferral" program through the Oregon Dept. of Revenue ("DOR"). According to our county tax collector the deceased tenant's account is current, since the DOR has paid them ever since the tenant entered the program in 1999. A title search on the home has the DOR listed as a lien holder.
My question is if and when the abandoned property is sold at a private auction and we (the Landlord) win with the highest sealed bid, are we liable for the taxes in the program? Are they considered already paid? Is the DOR simply a lien holder or are they considered a tax collector? Side note: According to the tax collector, this home is valued at approximately $20,000.