Need help: Subject to and want to sell

[Tou V.]

How can I best salvage the situation?

Years ago did a subject to which was not recorded in California. Been collecting rent and claiming interest and expenses on tax returns per terms on the contract. Now I either want to sell or have my name on title.

1) If I sell, will escrow pay me? How do I do it so the seller doesn’t need to get involved or be harmed financially? Seller if fine with signing a few docs. They just don’t want to deal with taxes and other stuff as in their view, I’ve owned the property the day we signed. There will be capital taxes that will need to be paid and I’m happy to pay it.

2) If I add myself to title and don’t sell. Will it be back dated or will they assess taxes on the current value? Bought it for $100k and now worth $350k.