NPN Second - Tax Certificate Sale

[Aaron Fittery]

I bought a NPN for about 3% of the unpaid balance. The original borrower is deceased (for about a year now from what I've been able to research) and I haven't been able to get a hold of any of the heirs. There are no probate records for the deceased, and I recently discovered that the county is selling a tax certificate for the unpaid taxes (about 10% of the second notes unpaid balance). Their is very minimal equity in the property at this point with the amount of late payments, interest, taxes, etc. due on both the first and second. At this point I'm trying to figure out the best course of action to recover funds from the note. I would like to be able to get a hold of the heir who has taken control/ownership and see if they have any course of action or if they are just going to let the taxes get sold and have the property eventually go to foreclosure. I also haven't been able to find out what the first note is planning on doing from their position.

Any thoughts or suggestions would be very beneficial.

Thanks!