If you want to invest in Property tax liens the first thing you should do is google your state's statutes that goes over the laws that govern the tax sale process.

What about the government debt?

You are potentially operating in multiple states, each with different laws governing wholesaling.

Are any Landlords enrolled in the new US government Rental Assistance Program?

If a Sheriff sale is set, then subject mortgage is probably not a government backed loan, and the foreclose is likely proceeding.For Indiana though, assuming it is mortgage being foreclosed, the bank has no ownership in the property unless it becomes the owner by being the highest bidder at the Sheriff Sale. 

Having reserves and cash in a war chest is a great thing right now considering the prices in our markets and turbulence of our government forbearance policies.  

With that said, each city government website will likely have a subpage or section address rental properties, with links to various information on taxation, reporting, etc.

Both the state and county government websites have ZIP about this.

Governments print money and try to fix problems that way = inflation. 

I have an apartment complex in Indiana some of my tenants are taking advantage of the fact that I cannot evict them due to them not paying rent (COVID-19) even though they are getting government funding.