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First, the person in possession "owes" the taxes necessary to prevent it from being foreclosed (taken) by the municipality.

Second, once the taxes are paid, the person in possession can seek compensation from anyone else he or she thinks might have been liable for some or all of the debt. Because such other persons are rarely in a mood to pay old taxes, this issue is usually resolved during the purchase and sale phase of a transaction ("you pay my old taxes and I'll knock something off the asking price").

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