NPN 1st with unpaid property taxes, how to pay them off

[Josh Thomas]

I'm looking at two non-performing 1st notes with substantial unpaid property taxes that will be sold at tax lien sales in April. What is the procedure to pay the taxes as a new loan to the borrower? Where can I read up on legal requirements (both in Florida and Maryland)? So far the borrower has been unresponsive. Do I need their blessing first? Can anyone recommend an attorney if one is recommended? I plan to begin foreclosure proceedings shortly after these unpaid taxes are handled.