How are Delinquent Taxes handled/accounted for on NPN 1sts

[Arthur Mayer]

Hi guys, I was hoping at add a few notes to my LLC, and I had a quick question on Delinquent Property taxes on a note. In terms of analysis/due dilligence, do you account the delinquent taxes in your CLTV when analyzing notes since you will most likely be exiting through the property?

Second, do you ever reinstate delinquent taxes on the property? Also, is it possible to modify a payment plan for the delinquent taxes?

Thanks for your input