Is it a fraudulent transfer if the buyer of a forclosed commercial property did not pay the taxes owed for nearly one year?

Answer 1

Payment of delinquent property taxes are governed by state law.
In general taxes due on property acquired by foreclosure are due at time of sale. Some states do have laws granting a grace period under specific circumstances. If the law required taxes to be paid at the time of sale, and they weren't, the sale is not valid.

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