More specifically, any escrow will verify payoff with all identifiable stakeholders.

If you buy a short through an escrow, the title company won’t allow it to close without a clear understanding from the tax man.

It is, however, entirely possible for a seller to ask you to contribute to their liens (including tax liens).

If you buy on the courthouse steps then it is possible for you to inherit a previous owner’s tax debt.

Those can be attached to the property up to 120 days after the auction.

But then that is not a short sale.