The penalty is from 2-6% depending on the certificate amount, and is only paid on the certificate amount, not on subsequent tax payments.

What if you made the tax payments for two years in one?

It is the taxpayer who must remain consistent from sell to buy. 

Recently the property that had I had up for collateral on the loan was going up for tax sale and I made and agreement that I would pay the back taxes on the property and one other property if he would let me close on the house by putting my interest and tax payment towards the payment of the home.

To do this means:The taxpayer must spend the majority of his or her time in the real property business, AND; The taxpayer must spend at least 750 hours or more in the real property business and rentals in which he or she materially participates.This being said, tax benefits from a syndication regardless are one of the main attractions no matter what bucket you are in.And I recommend a CPA as stated for I am not one :)

On the City of SF's website it says property taxes (including assessments) are $4,011. http://sftreasurer.org/property-tax-payments

Unlike hiring a PM, the lessee has total control over the property, including finding tenants, renting it out, all maintenance, tax payments so the tired landlord is free of these worries.

Account Closed, Doing a quit claim on either side probably isnt necessary or advised - if for no other reason than an inexperienced field agent in an audit could possibly try to claim that you were changing the tax payer to avoid tax. 

For example, take realistic rents after stabilization, take out tax payment section from closing costs etc.

Because almost immediately after the crash and US taxpayers ultimately bailed wall street out, (again) those very same people started doing the same thing that triggered the last crash - they created more "CDO's" again.