Fourplex owner behind on property taxes

[Tory Fletchet]

Ran across a nice duplex today, but after researching it raised a few eyebrows. 

Went on the tax assessor website, found the owner to be 4 years and $16k behind in propert taxes. 

Also, the tax office assesses the property to be worth $148k but the owner is asking $199k. The neighborhood is C- at best.

How are properties behind in taxes handled when it comes to selling? Should i run far away from this deal or try to negotiate a deal for the worth of the plex pending he pays the taxes? On paper, it'll be cash producing even at the $199k, but is there ever a case where it's good to pay more but end up under water from the start? I think i i know the answer but would love to hear other perspectives.