What could make a deadbeat hillbilly happier that sitting on their fat butt; smoking a cigarette; working on a case of Bud; all of the while watching their 120 inch big screen TV - ALL PAID FOR BY THE TAXPAYERS?

However I would say this tax payment deadline is the prompt to pay. 

I think I understand this correctly but I'm hoping you can confirm the process:Buyer and seller agree to owner finance and decide on sales price, amortization, interest rate, and balloon scheduleBuyer allows seller to "keep" his portion of tax payments, and his rent income for the month of closing (the 'credits')Seller transfers the tenants' security deposits to buyerBack these credits out of the sales price to get the actual note amount and actual monthly paymentSit pretty for a few years on your cash flowWhen balloon is due, go to a big institutional lender and cash-out refinance to pay the balloon.Profit!

There are a few reasons for this but the main driver is the fact that in Georgia the county tax commissioner has an implied lien over ALL real estate owned by a given taxpayer, not just the property or properties with overdue taxes. 

It doesn't really affect me, other than as a tax payer.

I tend to get letters after the towns update their assessment lists, I think they are just looking for properties with a taxpayer address different from the property address.Anyway, here's the deal.

The banks paid it all back and billions in excess... and taxpayers "won" economically.

RISKSPrivate Letter Rulings There are three (3) Private Letter Rulings (“PLRs”) that address this Advanced Improvement 1031 Exchange structure/strategy, which are as follows: Private Letter Ruling Number 2014-08019Private Letter Ruling Number 2003-29021Private Letter Ruling Number 2002-51008The PLRs can only be relied upon by the individual taxpayers that requested the PLRs.

Add Probates to your mailing campaignBuild a driving for dollars list and leave a note on the door, track them down, mail a letter to taxpayer address and call them if you can find a number.In todays "up" market, marketing responses typically decrease since sellers are getting pounded by everyone, they can just put a FSBO sign out or CL ad and get callers. 

The dwelling unit is owned by the taxpayer for at least 24 months..."