Tax foreclosure in Philadelphia, pa

[Nicole F.]

hi everyone, 

2 side by side properties that were owned free and clear by now deceased owners is acquired by a relative for $1, that relative (now owner) after close to 3 years is behind about $3500 in state taxes. 

does the state foreclose on the properties?

How far behind so the payments have to be before they do?

The owner added their college aged son as co-owner, how does it affect him if the properties are foreclosed?

What is the best option for structuring an offer and/or purchasing these properties?

Would 2 side by side properties with the same owner qualify for fha and/or 203k loans if purchased with intent of doing demo on the smaller, blighted property and rehabbing the larger house into a quadplex?