You can contact your county Delinquent Tax office to find this out.If you want to approach owner you should do a title search and make sure there aren't other liens or mortgages against the property.If the property has a clean title minus the back taxes then you could offer the owner a few hundred for her time to sign the property over to you.

The OP never said the tenant had terminal cancer and never said she was a non-payer, just that she was late. 

You might want to shoot a test mailer out to local non owner occupied people at the price you are trying to sell it for and see what the interest level is. 

There were smokers in both units when I purchased the property and I well remember the time and effort it took to clean and repair the smoke damage.

I have financed several projects that required our borrower to evict a non paying tenant.

He paid is rent with his savings, but he ran out of cash.He reached  out to the VA who got him in touch with the Alston Wilkes Society, a non-profit group dedicated to assisting homeless and at risk persons. 

I've also worked with other non profit entities - charities, HOAs and IRAs, but not on a Private Family Trust. 

@Linda Weygant Oh CPA Jedi - Will @Jack B.have any issue with "non-qualifying use"? 

I know many say find the deal the money will follow.. but if you cant get into escrow because of lack of POF .. that strategy is a non starter..

Arguing  with you on this is pointless it seems  but everyone can see this is what I run into with Realtors Non-Stop.Re-read the post discussion at the top and then reply