Contract Question: Paying backtaxes for seller

[Michael Lerch]

I have a motivated seller that owes around $10,000 in property taxes. I offered to pay the taxes + $13,000 for the home. I called the title agency and they said they can take care of this at closing.

Do I make the purchase price $23,000 all together? Where do I write on the purchase agreement that $10,000 of that is to go towards the taxes owed? I'm guessing it's the "other agreements" section, but I just want to be sure I'm not supposed to use "subject-to: paying $10,000 in backtaxes" although I'm sure that Subject-to is not meant for that purpose.

Help :)