Property tax and foreclosure

[Peter Tiberio]

I'm looking at purchasing a note (potentially my first note). I've read/listened to a considerable amount on the topic but one question still remains. During my due diligence I have learned that the property has a considerable amount of property taxes that have not been paid. The property is in New York. Does anyone know if the delinquent property taxes are passed through foreclosure or is there a way to have them forgiven (for lack of a better word). It does not seem the taxes have been sold. Any information on the topic would be a great help. Thanks!

[Roman M.]

Taxes are always due and is superior to any mortgage.