They owner cannot make a partial payment to the city or county and must pay the full balance plus late fees as that is what is promised to the purchase holder on the tax lien.

I imagine you are flipping versus a rent hold if you are using hard money.The numbers for a flip price might vary from you competing with a long term hold investor for cash flow.This also holds true for a home buyer.The note holder just wants the highest net to them with the least amount of junk.Hard money is not a true cash offer as it is subject to the appraisal.Most banks treat an HML offer like a finance offer.That's different than showing your own bank statement with funds to close the deal with no strings attached.

Are you a buy and holder or a wholesaler?

If so explain, because I am under the notion that right now is the time we need to be buy and holders.

The option gives the option holder the right to sell the property, so that SHOULD be sufficient for them to list it without the owner's involvement.

You might inform the note holder that you are paying the note off for the estate if you work out something with them.

There are 2 liens on the property the 1st filed by the mortgage holder and the 2nd filed by the township the house is in.

After I have the note, I can modify the loan or do anything as the holder of the note and if it is in defaut, I can take it to foreclosure as well.

I am not sure about concession in my area and neither am I real estate license holder.

Once setup with the bank(s) the RRSP holder makes mortgage payments, at a prearranged interest rate, back to his/her RRSP.