Help

I have a property where the owner owes about 40k on the property and 9k in back taxes. There is a tax deed sale set for October 18, 2012. Recent sales in the area average out to 100k. The owner just wants out of this situation. Since their is a tax sales approaching, can I negotiate with the bank on price, find a buyer and wholesale it before the tax sale? Is the owner still on the hook for the mortgage when the house is sold? Any input is appreciated!