Buying property with tax delinquency

[Deldric A.]

If I am to purchase a property as the wholesaler of a transaction where the seller has unpaid taxes, who is held liable for the payment of the delinquency. A few things, should I (A.) make a deposit in an escrow stating for the seller to pay off unpaid portion of taxes before purchasing or (B.) Don't put any earnest money down and I pay for property tax through the purchase from the other buyer? I'm still in a bit of a learning phase? Hope this makes sense..