what to offer when back taxes are owed?

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Hello, I have found a property I am interested in purchasing to use as a rental. It is a SFH. Doing a little research I have found that almost 15k in back taxes are owed on the property. It is currently in foreclosure. When making an offer, would I offer for example 35 k and stipulate that the seller pay the back taxes? Or offer 20 k and say that I will take care of the taxes? The tax office shows that an individual still owns the property so I guess the foreclosure is not complete yet. What would you do in this situation? What is standard protocol here? Thanks so much for any advice!