@Adam Schneider @Levi T.

As a courtesy only, the complete text of § 3712 is provided below: The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale except:1) Any lien for installments of taxes and special assessments, that installments will become payable upon the secured roll after the time of the sale.2) The lien for taxes or assessments or other rights of any taxing agency that does not consent to the sale under this chapter.3) Liens for special assessments levied upon the property conveyed that were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency that collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.4) Easements of any kind, including prescriptive, constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.5) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.6) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code.

@Levi T. reading it now thanks 

Originally posted by @Levi T.

@levi T.

@Levi Kruse, vacant land does qualify for 1031 treatment as long as you have not started construction which would make appear to be builder inventory.  

My question is if I want to buy a house to lower the chance of competition and I offer the person money and tell them I would also pay their back taxes in return for them to sign the deed over to me, what do I do or w...

Just like a bank I too have my motives for waiving fees that my contract may entitle me to levy, it doesn't make me a sucker.

@Levi T.

Thanks for all your feedback and answers: @Levi T., @Thomas S., @Nathan G., @Deanna McCormick, and @Marcia Maynard