Selling or buying a property with delinquent taxes

Does it present an issue if a person is trying to sell a property that has delinquent taxes owed? For example lets say an owner has a property that he is selling for 100k but he has back taxes that amount to 15K, how is this issue resolved during the close?

The title company will collect them at closing. InTexas they are required to collect them otherwise they cannot issue a clear title.

So would the taxes be paid from the money the buyer gives the seller? Or does the seller need to come up with the money on his own at the closing?

thanks for the response by the way

the taxes will be part of the sellers closing cost on the HUD-1

Arkitech - the seller is responsible for paying. However if he is getting enough money from the sale to cover the taxes, than he will not have to bring the money. The money will be deducted from the proceeds due to him. If he is not getting enough money to cover the taxes, than he needs to bring the money to close.

I hope this helps.